SPEAKER: Elizabeth Pascal, Esq.
DATE: Tuesday Dec. 13, Monday Jan. 9 or On-Demand Archive
TIME: 12:00 P.M. - 2:00 P.M. Eastern
LOCATION: All New Pre-Recorded Webinar
This session will feature a detailed update the new NY PTET (Pass-Through Entity Tax), as well as the similar PTET regimes in CT and NJ by Elizabeth Pascal of Hodgson Russ LLP. There will be detailed illustrations on filling out the NYS PTET worksheet - and many of your questions will be answered.
Topics & Learning Objectives Include:
- Calculation of the PTET base for partnerships vs. S corporations.
- Calculation of the NY individual credit.
- Factors in deciding when to elect into the NY PTET.
- Frequently asked questions as well as still unanswered questions.
- Calculation of the BAIT tax base and tax credit.
- Unique apportionment issues for S corporations.
- Similarities and differences with NY PTET.
- The mandatory base vs. the alternative base.
- Calculating the CT tax credit.
- Similarities and differences with NY PTET and NJ BAIT.