Webinar

Tax Cuts and Jobs Act: C Corp or Pass-Through - Choice of Entity Fruit Basket Upset - or Not?

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)

Additional Information

Designed For

All CPAs

Vendor

ACPEN

Advanced Preparation

None

Credits

2.00 Taxes

Prerequisite

None

Course Number

192288204

Level of Knowledge

Intermediate

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