Choosing the Right Entity: Factors and How to Weigh Them
Total Credits: 2 including 2 Taxes - Technical
- Average Rating:
- 3
- Categories:
- ACPEN Tax Institute | Tax
- Speaker:
- Steven C. Dilley, CPA, JD, PhD
- Course Levels:
- Update
- Duration:
- 2 Hours
Description
This program discusses the factors in choosing the best choice of entity for your client after considering the impact of various recent tax acts and legislation, including the Section 199A deduction for flow-through entities.
Basic Course Information
Learning Objective- To provide an update of the Tax Cuts and Jobs Act provisions related to the choice of entity decision
- Distiguish between corporate and individual tax rates
- Identify the latest tax legislation and developments
Major Subjects
- Recent legislation and developments related to choice of entity, including sole proprietorships, single member LLCs, partnerships/LLCs, S-corporations and C-corporations
- Discussion of the impact of the flow-through entities deduction
- Ramifications of the C to S election and the S to C election
- Corporate tax rate to individual tax rate comparison examples
- The latest tax legislation and developments related to choice of entity, including sole proprietors, single member LLCs, partnerships/LLCs, S-corporations, and C-corporations.
Course Materials
| Important Course Information_Read First (487.5 KB) | Available after Purchase | ||
| Slides Handout (1.4 MB) | Available after Purchase | ||
Speaker
Steven C. Dilley, CPA, JD, PhD Related Seminars and Products
Steven C. Dilley, CPA, JD, PhD is President of Federal Tax Workshops, Inc., East Lansing, Michigan, where for the past 36 years, his organization has prepared continuing professional education materials and presented seminars for accountants and attorneys throughout the United States. He is nationally known for his knowledge of the financial, accounting, and tax problems of the closely held business. He has published numerous articles on these topics. In addition, Steve is a Professor of Accounting at Michigan State University, East Lansing, where he teaches tax accounting and was nominated in 2004 for the "Educator of the Year Award." He obtained his PhD in accounting, law degree and an undergraduate accounting degree from the University of Wisconsin-Madison. He is a member of the Michigan Association of CPAs, Wisconsin Bar Association, The American Accounting Association, AICPA, American Tax Association, and Hawaii Association of Public Accountants.
Additional Info
Basic Course Information
PrerequisitesBasic working knowledge of business taxation.
Advanced Preparation
None
Designed For CPAs in public practice and industry seeking an update on the latest tax developments affecting the choice of entity decision.
Original Recording Date
04/01/2020
Yellow Book
No
Course Developer
Federal Tax Workshop
Date Added to Catalog
04/21/2020
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method
Live Group Internet Based
Course Registration Requirements
Online Registration
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
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