Choice of Entity in Light of 2017 Tax Law Changes - Real Property, Trust and Estate Law Section (On-Demand CLE)

    Choice of Entity in Light of 2017 Tax Law Changes - Real Property, Trust and Estate Law Section (On-Demand CLE)
    CLE 90 min

    Choice of Entity in Light of 2017 Tax Law Changes - Real Property, Trust and Estate Law Section (On-Demand CLE)

    With a drastic reduction in corporate tax rates, a new deduction for pass-through businesses, and changes to deductions, many clients are re-thinking the legal structure in which they do business. In this program, you will learn how C corporations' effective annual tax rates compare to those of S corporations and partnerships/LLCs, which largely depends on annual distributions. This program will discuss only some basic strategic issues concerning the section 199A deduction.

    $175
    NON-MEMBERS
    $150
    MEMBERS
    $95
    SECTION MEMBERS
    *Additional discounts may apply at checkout

    Log In to view your rate

    Join us to learn:

    • How C corporations’ effective annual tax rates compare to those of S corporations and partnerships/LLCs, which largely depends on annual distributions
    • How to make real estate qualify for the 20% deduction
    • How to use trusts to maximize the 20% deduction
    • The impact that exit strategies have on the decision to convert
    • Issues that arise when converting from S corporation to C corporation and what happens if one needs to switch back later
    • Other effects of tax reform on business structuring

    Product Details

    Panelists

    Caitlin Nobles Horne, Dana Foley, Steven B Gorin, William Isler Sanderson

    Sponsors

    Section of Real Property, Trust and Estate Law

    Page Count

    55

    Product Code

    5431037OLC

    Duration

    90

    Publication Date

    3/27/2018 12:00:00 AM

    Related Products

    Related Events