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Self-StudySELECT STARTING AT $65

Downloadable PDF

Credits: 4

Qualifies For: IRS

$65

Textbook

Credits: 4

Qualifies For: IRS

$80
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Choosing the Best Entity Structure (CBE4)

  • Customer Rating
  • Field of Study
    Taxes
  • Level
    Intermediate
  • Credits
    4
  • Qualifies for

    IRS CPE

Overview

While only one of many factors, tax rates are a very important factor in choosing the form of business organization. This unique course compares and contrasts the tax aspects of C corporations, S corporations, partnerships, sole proprietorships, and limited liability companies. This in-depth course will cover planning opportunities.

Major Topics:

  • How tax reform, proposed and enacted, affects choice of entity
  • 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
  • Practical guidelines on what entity structure to use under various circumstances
  • Impact of the manufacturers’ deduction on choice of entity

Learning Objectives

  • Identify the various business organizations available and their nontax criteria
  • Distinguish the tax characteristics of a sole proprietorship, LLC/partnership, S corporation, and C corporation
  • Understand the formation and exit strategy tax issues
  • Through a case study, sharpen advocacy skills, particularly before the IRS Appeals Office, if a choice-of-entity issue arises

Who should take this course:

Designed for:

CPAs who are considering starting a new business or who advise clients on the form of business organization that is best

Prerequisite:

A basic course in partnerships/LLCs and in S corporations

Advanced Preparation:

None

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