Taxation of Entities - A Refresher
(90 Minutes) - Click to Listen to Bob's description
Taxation of Entities
The TCJA is requiring all of us to brush-up on the choice of entity. The heart of the issue seems to focus on the 21% corporate rate versus the impact of Section 199A.
Business taxation is complex and the rules for taxing different entities vary widely. This webinar will cover taxation issues pertaining to LLCs, FLPs, C-Corporations and S-Corporations. Tax lawyers, estate planning attorneys, financial planners and CPAs will benefit from a fast-paced class covering the critical differences. Bob Keebler will be covering the following topics.
- Unique and diverse tax treatment of LLC, FLP, C-Corp and S-Corp income
- The 21% corporate tax rate along with the accumulated earnings tax and personal holding company tax
- The powerful opportunity under Section 1202
- How these entities work differently when capital is contributed, distributions are made, and ownership interests are sold or redeemed
- The economic/financial benefit of changing a C-Corp to an S-Corp and how to describe it to clients and other advisors
- How to identify tax issues relating to the ownership of S-Corp shares and how to solve them including, Qualified Subchapter S Subsidiary (QSSS), Qualified Subchapter S Trust (QSST) and Electing Small Business Trust (ESBT) strategies
- Other special issues including Accumulated Adjustments Account (AAA), Other Adjustments Account (OAA), Earnings and Profits (E&P), Built-In Gains tax (BIG tax)
- Understanding the true benefit of the 20% deduction under Section 199A
There will be no CE for this webinar
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