Tax Cuts and Jobs Act: C Corp or Pass-Through - Choice of Entity Fruit Basket Upset - or Not? (2 hours)

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Apr 2, 2020

Registration: 5:30 AM / Program: 6:00 AM - 8:00 AM

Fees

Member Fee: $0.00
Nonmember Fee: $0.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None

Description

The new legislation seems to turn the choice of business entity analysis on its ear. Or does it? And, if it does, which ear?  Is racing out to become a C Corp all it’s cracked up to be?

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.

Designed For

All CPAs

Objectives

* To learn about C Corp or Pass-Through

Major Subjects

*Dimension and consequences of new corporate income tax rate cuts

*How the all-new pass-through deduction §199A compares

*New rule cuts a break on switching S to C

*But, what about switching from C to S?

*Choices, choices – Near and long term consequences

*Are C Corps still like lobster traps?

*And what about AET, PHC, BIG and AMT taxes?

*Can you get a good enough running start and jump far enough . . .

*What if you inherit a business interest, buy in or make money as you go?

*Outlier strategy if you don’t buy green bananas anymore

*Winners, losers and the newly perplexed (and how to help them all) 

This event has already passed. If you have any questions, please contact us at 503-641-7200 or email profdev@orcpa.org.