Choice of Entity & Section 199A

Featuring Section 199A & TCJA Update

By: Prof. John Connors

CREDITS: 8

CATEGORY: Taxation

SPEAKER: Prof. John Connors, CPA, JD, LLM

DATE: Thursday June 25, 2020

TIME: 8:50 A.M. - 5:10 P.M. Eastern 8:50 - 10:45 Welcome & Lecture
10:45 - 11:00 Coffee Break
11:00 - 12:30 Lecture
12:30 - 1:30 Lunch (on your own)
1:30 - 3:15 Lecture
3:15 - 3:30 Coffee Break
3:30 - 5:00 Lecture
5:00 - 5:10 Wrap-up

LOCATION: Due to COVID-19 we will be running this seminar as a WEBINAR REBROADCAST only. If conditions improve, there will be an option to attend at the:
New Yorker Hotel 34th St. & 8th Ave. NYC

NOTE: This seminar will be recorded immediately prior to the actual seminar date in order to provide the most up-to-date guidance. Additionally, there will be an opportunity to receive answers from the instructor in real-time by submitting your questions in the Q&A forum on the webinar page!

This unique seminar will aid you in choosing the best type of entity for your clients based on the most recent tax legislation of TCJA as well as the new COVID-19 laws and related IRS regulations. New tax strategies and planning techniques will be highlighted for Partnerships (LLC's, S-Corps & C-Corps). This is a must attend seminar!

Click here to view a detailed course description.

Topics & Learning Objectives Include:

  • Under the “applicable Sec. 199A threshold?” - Then, LLC/Schedule C/F v. S corp might be best choice
  • S corp wages v. guaranteed payments for Sec. 199A purposes
  • Can Sec. 199A “aggregation elections” be made at the entity level?
  • What type of entity should be used to hold real estate?
  • S Corps and “reasonable comp” for saving employment taxes?
  • Best type of entity when encumbered property contributed? LLC v. S Corp?
  • Need for control of entity upon formation? LLC v. S Corp?
  • Pitfall for new owners joining established entities?
  • Getting appreciated assets, especially real estate, out of an entity without current taxation
  • “Drop and swap” flexibility for LLCs v. S corps holding real estate
  • Sec. 338(h)(10) elections - Are they equivalent to Sec. 754 “step-up elections” for LLCs?
  • Avoiding taxation on dissolutions of the entity - which entity is best?
  • All of these issues involving formation, operations and terminations of various types of entities will be examined, along with numerous client examples and planning tips.

Prof. John Connors is one of the most knowledgeable tax lecturers in the nation. He has the ability to simplify the most complex tax rules. Bring in all your tax questions and get a CORRECT answer.

  • Program Level: Overview
  • Prerequisites: Basic Knowledge of Federal Taxation
  • Advance Preparation: None Required
  • $295.00 $250.00
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