Choosing the Best Entity Structure Under the Tax Law in 2015 [CBES Anc]
Time: 8-4
Subject:
TaxationCredit Hours:
8.00Price:
Member: $295.00
Non-member: $445.00
Discussion Leader:
Susan Smith, CPA
more info
Susan Smith manages her own firm specializing in tax planning for individuals and business owners and is also a frequent speaker at tax conferences. Smith was a Senior Manager in the tax departments of Price Waterhouse and Peat Marwick (the predecessor of KPMG). While at Price Waterhouse, she also held the national specialist designation for the real estate and partnership tax practices. During her time at Peat Marwick, Smith led the real estate and tax practices locally. She was an associate adjunct professor at Widener University in the master’s taxation program. Her ratings have consistently exceeded 4.8 on a scale of 5.0. Smith is a four-time recipient of the James L. McCoy Discussion Leader of the Year Award for excellence in teaching. And in 2015, 2016, and 2018, she received the Surgent Outstanding Discussion Leader Award because of her consistently high evaluations for knowledge and presentation skills. Smith earned her Bachelor of Business Administration degree with an accounting concentration, from the University of Toledo.
closeWebsite registration for this course closes on September 22, 2015. To register after this date please contact the society at akcpa@ak.net or 907-562-4334.
Full Description
Choosing the Best Entity Structure Under the Tax Law in 2015September 23, 2015
AKCPA Office
Anchorage, AK
LATE REGISTRATION POLICY
For registrations received less than 21 days from the course date will be charged a late fee of $50 for each 8 hour course and $25 for each 4 hour course.
Tax rates are always a critically important factor in choosing the form of business organization, and the individual and corporate rates in 2015 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.
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 what 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
Impact of recent case law on choice of entity
Are C corporations the wave of the future? The impact of 1202
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
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
CPE Credits: 8, Tax
Level of Knowledge: Intermediate
Prerequisite: A basic course in partnerships/LLC and in S corporations
Acronym: CBES
Discussion Leader: Susan Smith, CPA
