Surgent’s Key Considerations in Getting the Entity Selection Right (CBE4) (SSTX26/19)
June 30, 2019 @ 12:00 pm| $160
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.
CPAs who are considering starting a new business or who advise clients on the form of business organization that is best
- 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
- 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
A basic course in partnerships/LLCs and in S corporations
When you purchase a Surgent CPE on-demand course, it must be taken by June 30, 2019, to receive credit.
Within 5 minutes after your purchase, you will receive an email from firstname.lastname@example.org that explains how to access your course and materials.
Once you complete a course, please allow up to 30 days to receive you certificate of completion.
If you have further questions, please email email@example.com or call 800.778-7436. Their help lines are staffed Monday-Friday from 8:30 am to 5 pm Eastern Time.