Description: This course will address the factors to consider in the choice of entity decision with a focus on the impact of various recent tax act provisions.
Learning Objectives:
- Identify recent tax provisions related to various business entities.
Program Content:
- Recent tax legislation and developments related to choice of entity — such as sole proprietorships, single member LLCs, partnership/LLCs, S corporations, and C corporations.
- Impact of the Section 199A deduction
- Ramifications of the C to S election and the S to C election
- Corporate tax rate to individual tax rate comparison examples
- Other related topics
Who should attend: CPAs in public practice and industry seeking an update on the latest tax developments impacting the choice of entity decision.
Program Level: Intermediate
Developed By: Federal Tax Workshops, Inc
Instructor: Steven C. Dilley, CPA, JD, PhD
CPE Credit: 2 hours
Field of Study: Taxes
Prerequisites: A basic working knowledge of business taxation.
Advanced Preparation: None
Note: This course qualifies for PTIN credit.
Steven C. Dilley, CPA, JD, PhD
Steve is President of Federal Tax Workshops, Inc., where for over 40 years, he has developed and presented continuing education seminars and webinars on tax, accounting and ethics topics for accountants and attorneys throughout the country. He is nationally known for his knowledge of the financial, accounting, and tax problems of the closely held business and has published numerous articles on these topics.
In addition, Steve is a Professor Emeritus of Accounting at Michigan State University, East Lansing, where he taught tax accounting. He has been received the “Distinguished Achievement in Accounting Education Award” in Michigan, as well as the MSU Accounting and Information Systems Department Outstanding Teacher Award.
Only registered attendees have access to the handout materials