Webinar
Tax Cuts and Jobs Act: C Corp or Pass-Through - Choice of Entity Fruit Basket Upset - or Not?
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Tuesday, December 3, 2019
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2CREDITSTaxes
The new legislation seems to turn the choice of business entity analysis on its ear. Or does it? And, if it does, which ear? Is racing out to become a C Corp all it's cracked up to be?
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.
Objectives
* To learn about C Corp or Pass-Through
Highlights
*Dimension and consequences of new corporate income tax rate cuts
*How the all-new pass-through deduction 199A compares
*New rule cuts a break on switching S to C
*But, what about switching from C to S?
*Choices, choices - Near and long term consequences
*Are C Corps still like lobster traps?
*And what about AET, PHC, BIG and AMT taxes?
*Can you get a good enough running start and jump far enough . . .
*What if you inherit a business interest, buy in or make money as you go?
*Outlier strategy if you don't buy green bananas anymore
*Winners, losers and the newly perplexed (and how to help them all)
*How the all-new pass-through deduction 199A compares
*New rule cuts a break on switching S to C
*But, what about switching from C to S?
*Choices, choices - Near and long term consequences
*Are C Corps still like lobster traps?
*And what about AET, PHC, BIG and AMT taxes?
*Can you get a good enough running start and jump far enough . . .
*What if you inherit a business interest, buy in or make money as you go?
*Outlier strategy if you don't buy green bananas anymore
*Winners, losers and the newly perplexed (and how to help them all)