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Choose CPE Format:

Live Webinar SELECT STARTING AT $219

Credits: 8

Qualifies For: IRS CFP

$219

Upcoming webinars

December 08, 2016
09:00 am - 05:00 pm (EST)

Instructor(s): Dennis Benvie, MS, CPA

December 23, 2016
09:00 am - 05:00 pm (EST)

Instructor(s): Dennis Benvie, MS, CPA

See More Upcoming Webinar Dates >

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Self-StudySELECT STARTING AT $125

Downloadable PDF

Credits: 8

Qualifies For: IRS

$125

Textbook

Credits: 8

Qualifies For: IRS

$140

On-Demand Webcast

Credits: 8

Qualifies For:

$155
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  • The instructor was very effective and educational.

    - Sandra B

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.

Choosing the Best Entity Structure Under the Tax Law in 2016 (CBES)

  • Customer Rating
  • Field of Study
    Taxes
  • Level
    Intermediate
  • Credits
    8
  • Qualifies for

    IRS CFP CPE

Overview

Tax rates are always a critically important factor in choosing the form of business organization, and the individual and corporate rates in 2016 and beyond demand a reconsideration of current businesses and a different analysis for new ventures. By comparing and contrasting the tax aspects of C corporations, S corporations, partnerships, sole proprietorships, and limited liability companies, this course focuses on distinctions that can make big differences. 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:

  • Tax considerations in the organization of an enterprise and the pitfalls to avoid
  • Non-tax considerations
  • How income tax rates affect choice of entity
  • Formation of a sole proprietorship, partnership, LLC, single-member LLC, S corporation, and C corporation
  • Practical guidelines on which entity structure to use under various circumstances and relevant 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
  • Choice of entity in structuring real estate investments or a professional business
  • Fringe benefits and retirement plans: which entities have special advantages
  • Liquidations, dissolutions, and dispositions of a business
  • New case study explores the questions of related corporations

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
  • Discuss the questions and concerns on choice of entity as well as those involving related entities 

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 in light of recent tax law changes

Prerequisite:

A basic course in partnerships/LLCs and in S corporations

Advanced Preparation:

None

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  • Courses range from 2-20 credits

  • Provides online grading & CPE certificates by email

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  • Unlimited access to all non-premium live CPE webinars

  • Includes 1-, 2-, 3-, 4-, and 8-hour webinars, including Saturday and evening options

  • Access through 12/31/16

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