Surgent McCoy CPE, LLC: CPE seminars and online self-study for CPAs plus staff-level training

CCTA
COMPARING AND CONTRASTING THE TAX ASPECTS OF S CORPORATIONS, PARTNERSHIPS, C CORPORATIONS, SOLE PROPRIETORSHIPS,
AND LIMITED LIABILITY COMPANIES

This unique course compares and contrasts the tax aspects of C corporations, S corporations, partnerships, sole proprietorships, and limited liability companies. The choice of business organizations continues to undergo upheaval with changes in tax law. This in-depth course will cover planning opportunities and potential pitfalls in developing a business structure. This course is a must for all practitioners.

Major topics include:

Understanding when to use entity structures; limited liability partnerships and limited liability companies; and relevant, recent changes in the law
Comparing and contrasting the tax aspects of partnerships with sole proprietorships, S corporations with partnerships, C corporations with S corporations, and partnerships with C corporations, and limited liability companies with all other entities
Tax considerations in the organization of an enterprise and the pitfalls to avoid
Non-tax considerations
Choice of entity in structuring real estate investments
How to structure a professional business
Fringe benefits and retirement plans: special advantages of certain entities
Liquidations, dissolutions, and dispositions of a business
Practical guidelines on what entity structure to use under various circumstances
Reviewing the issues in light of the reduced tax rate on dividends and capital gains
Impact of the manufacturers' deduction on choice of entity

Designed for: CPAs who are considering starting a new business or who advise clients on the form of business organization that is best in light of recent tax law changes.

Level of knowledge: Intermediate

Field of study: Taxes

Surgent McCoy CPE, LLC
237 Lancaster Ave
Devon, PA 19333
(610) 688-4477
(610) 688-3977 (FAX)
info@cpenow.com