C Corp or Pass-Through?

Choice of Entity Turned On Its Ear or Not?

Written and Instructed by Bradley Burnett, J.D., LL.M. (Taxation)

(4 hour course)

The new legislation (TCJA) seems to turn the choice of business entity analysis on its ear. Or does it? And, if it does, which ear? Is racing out to become a C Corp all it’s cracked up to be? This session cracks the egg, makes it understandable and instructs how to plan for best results.

How does this new course accomplish it? Example after example after example after example. That’s the best way to approach this topic. After a while, real life patterns, rules of thumb and real understanding emerge.

This newly built-from-scratch course is not simply a re-hash of the same old checklist factors. The topic actually comes to life.

Highlights:

• Consequences of new Corp (and non-Corp) rate cuts
• Are C Corps still like lobster traps?
• New rule cuts a break on switching S to C
• But, what about switching from C to S?
• How pass-throughs still shine quite a bit, particularly if you get the §199A deduction
• But, C Corps in the right pocket of things can do better than ever
• Choices, choices
• Outlier strategy if you don’t buy green bananas anymore
• The case for C Corps is growing, but only in the right contexts
• Winners, losers and the newly perplexed (how to help them all)

Things are really not the same as they were before

Or, are they?

Designed for: Return preparers, tax planners and taxpayers desiring to keep up with late breaking tax developments.

Course Date/Time