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Getting the Choice of Entity Right: Tax Law, Strategy, and Tactics (CBES)

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Self-Study SELECT STARTING AT $125 (On Demand)

Downloadable PDF

Credits: 8

Qualifies For: IRS CPE

$125

Textbook

Credits: 8

Qualifies For: IRS CPE

$140
Dennis has excellent examples. He uses tax forms and JE to assist in the learning objectives. He also makes great use of the white board.
Virginia M.

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Getting the Choice of Entity Right: Tax Law, Strategy, and Tactics (CBES)

  • Customer Rating
    (1)
  • Field of Study
    Taxes
  • Level
    Intermediate
  • Credits
    8
  • Qualifies for

    IRS CPE

Overview

Tax rates are always a critically important factor in choosing the form of business organization, and the individual and corporate rates are particularly important in 2018 and beyond. The rates demand a reconsideration of current businesses and a different analysis for new ventures. By comparing and contrasting the tax aspects of C corporations, S corporations, partnerships, sole proprietorships, and limited liability companies, this course focuses on distinctions that can make big differences. This in-depth course will cover planning opportunities and potential pitfalls in developing a business structure. This course is a must for all practitioners.

Major Topics:

  • Tax considerations in the organization of an enterprise and the pitfalls to avoid
  • Non-tax considerations
  • How income tax rates affect choice of entity
  • Formation of a sole proprietorship, partnership, LLC, single-member LLC, S corporation, and C corporation
  • Practical guidelines on which entity structure to use under various circumstances and relevant changes in the law
  • Comparing and contrasting the tax aspects of partnerships with sole proprietorships, S corporations with partnerships, C corporations with S corporations, and partnerships with C corporations, and limited liability companies with all other entities
  • Choice of entity in structuring real estate investments or a professional business
  • Fringe benefits and retirement plans: which entities have special advantages
  • Liquidations, dissolutions, and dispositions of a business
  • Case study explores the questions of related corporations
  • NEW: Tax rates under the 2017 Act, in particular, new §199A, which provides a deduction of 20%, in certain instances, to pass throughs such as LLCs and S corporations

Learning Objectives

  • Identify the various business organizations available and their nontax criteria
  • Distinguish the tax characteristics of a sole proprietorship, LLC/partnership, S corporation, and C corporation
  • Understand the formation and exit strategy tax issues
  • Discuss the questions and concerns on choice of entity as well as those involving related entities 

Designed for:

CPAs who are considering starting a new business or who advise clients on the form of business organization that is best in light of recent tax law changes

Prerequisite:

A basic course in partnerships/LLCs and in S corporations

Advanced Preparation:

None

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
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