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Surgent's Choosing the Best Entity Structure Under the Tax Law in 2016 (CBES)
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This in-depth course will cover planning opportunities and potential pitfalls in developing a business structure. This course is a must for all practitioners.

 Export to Your Calendar 12/8/2016
When: Thursday, December 8, 2016
7:00 AM - 3:00 PM
Where: Webinar/Webcast
United States
Contact: April Deneault
801-466-8022


Online registration is available until: 12/8/2016
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Acronym CBES
CPE 8 hours
Category
Taxes
Level Intermediate
Vendor Surgent
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
Fees: Early Bird
Standard
Member N/A
$219
Non-Member: N/A
$269

The Member rate applies to UACPA members and reciprocal state society members. To register online, use the ‘Register’ button above. To register by phone, call the UACPA at 801.466.8022, Monday through Friday, 8am to 4pm.

Description 
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

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

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