Choosing the Best Entity Structure Under the Tax Law in 2014 (CBES00)

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REGISTRATION STATUS: OPEN

Date:Tuesday, December 02, 2014
Time:8:30am - 4:30pm (Registration at 8:00am )
City:West Palm Beach
Facility:Holiday Inn Palm Beach Airport and, West Palm Beach
CPE Credit:8 Technical Business
Instructor: James A. Vastarelli
Vendor:Surgent McCoy CPE, LLC
Subject:Taxation
Course Level:Intermediate

Description:
Tax rates are always an important factor in choosing the form of business organization, and the individual and corporate rates in 2014 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.

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

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 what entity structure to use under various circumstances, 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
  • 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
  • Reviewing the issues in light of the changing tax rate on dividends and capital gains
  • Impact of the manufacturers’ decision on choice of entity
  • Are C corporations the wave of the future? The impact of §1202


Who Should Attend:
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


Note:

FICPA Seminar EZMaterials! Instead of picking up paper manuals at the event, you’ll be able to download the EZMaterials as searchable PDFs to your laptop, tablet or other device seven days before the event. For an additional fee you may choose to purchase a hardcopy of the seminar manuals. If requested during registration at least eight days prior to the course, your hardcopy will be available for pickup at the event. Click here for more information.

Interested in saving 25% on this course? Volunteer to be an administrator and help check people in! If interested, please contact Angie Harris at harrisa@ficpa.org to take advantage of this savings opportunity.



Early Bird Price: $290 FICPA Members, $415 Non-Members

Regular Price on 11/23/2014: $345 FICPA Members, $470 Non-Members



Tuesday, December 2, 2014
Choose your event manual type (select only 1)
I will download the EZMaterials electronic course manual


I would like a hardcopy course manual for an additional $15, plus the EZMaterials electronic manual


 
 
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