Surgent's Choosing the Best Entity Structure Under the Tax Law in 2016 (CBES)

You Pay: $125.00
Field of Study
Tax
Course Level
Intermediate
Vendor
Surgent McCoy CPE LLC

Registration Fees

MSCPA-AICPA Member
$125.00
MSCPA Member
$125.00
AICPA Member
$125.00
Non-Member
$125.00
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Tax rates are always a critically important factor in choosing the form of business organization, and the individual and corporate rates in 2016 and beyond 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.

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

Course 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

Major Subjects

* 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 * New case study explores the questions of related corporations

Prerequisites

A basic course in partnerships/LLCs and in S corporations

Registrants

+ $125.00

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