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

Thursday, December 8, 2016
09:00 AM - 05:00 PM (Eastern)

Dennis Benvie, MS, CPA

  • Format Webinar
  • Credits 8
  • Level Intermediate
  • Field of Study Taxes (8)


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:

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

A basic course in partnerships/LLCs and in S corporations







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