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Choice of Entity: Cutting-Edge Tax Strategies in Choice of Entity Decisions (4173208B)

Date:Monday, January 29, 2018
Time:11:30AM - 7:00 PM
(Registration at 11:00AM)
Facility:Webcast or Webinar, Online
CPE Credit:8.0 Technical Business
Vendor:California CPA Education Foundation
Course Level:Update
Early Bird Price:Not applicable or see below.


Leave this class with a practical checklist that you can use to counsel clients on entity choices. And we’ll discuss a very recent IRS release that helps clarify self-employment tax in the context of LLCs.

Almost all CPAs encounter the following question from clients: “What type of entity should my business be?” Answer that question using real-world strategies that will assist you in helping clients reduce their tax liabilities by proper selection of the best entity for the particular situation.

  • Identify issues related to choice of entity.
  • Recognize useful tax planning ideas.

Major Topics:
  • "Check the box rules"
  • C corp, S corp and partnership tax rules
  • Partnerships vs. S corps: Contribution of property and services; allocation of income; transfer of ownership interests; redemptions, liquidations and owners retiring; and owner compensation/self-employed income and other benefits
  • Estate planning when dealing with different business structures
  • When and how to convert

Who Should Attend:

CPAs and CPA aspirants in public practice; tax staff in private practice.

Basic knowledge of federal income tax and state taxes.

Advanced Preparation:


If listed below, select the appropriate sessions or options to continue with your purchase.

Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.