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


Total Credits: 2 including 2 Taxes - Technical

Average Rating:
   65
Categories:
ACPEN Industry Institute |  ACPEN Tax Institute |  IRS Approved |  Tax
Faculty:
Bradley Burnett, J.D., LL.M.
Course Levels:
Intermediate
Duration:
2 Hours
License:

Dates


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.

Basic Course Information

Learning 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) 


Course Materials

Faculty

Bradley Burnett, J.D., LL.M. Related Seminars and Products


Bradley Burnett practices tax law in Colorado. After undergraduate (Business Administration/Accounting) school and law (J.D.) school, he earned a Master of Laws in Taxation (LL.M.) from the University of Denver School of Law Graduate Tax Program. After stints at national and local accounting firms and a medium sized Denver law firm, he established his own law firm in 1990, He has delivered more than 3,300 presentations on tax law to CPAs, attorneys, EAs and others throughout all fifty U.S. states, Washington, D.C. and seven countries. Bradley served four years as adjunct professor at the University of Denver School of Law Graduate Tax Program, where he pioneered an employment tax course and occasionally pinch-hit in the IRS practice and procedure field. He authors and teaches tax materials for Commerce Clearing House (CCH), has received the Illinois Society of CPAs Instructor Excellence Award and five times has been the most requested, top-rated presenter at annual state CPA tax institutes. His seminar style is briskly paced delivery of practical insights with humor. 


Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For All CPAs
Original Recording Date 03/22/2018
Yellow Book No
Course Developer Bradley Burnett Tax Seminars, Ltd.
Date Added to Catalog 03/20/2018

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org


Instructional Delivery Method Group Internet Based
Course Registration Requirements

Online Registration


Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 


Promo Video

Reviews

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Overall:      4.3

Total Reviews: 65

Comments

Jamie D

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Richard D

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Miller L - Roanoke, Virginia

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April H

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Jon D

"Good basic course. Great technology."