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.
Discussion of the impact of the Section 199A flow-through entities deduction, including ramifications of the C to S election and S to C election. Corporate tax rate to individual tax 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.
Basic working knowledge of business taxation
Provide an update of the Tax Cuts and Jobs Act provisions related to choice of entity. Distinguish between corporate tax rates to individual tax ratesIdentify the latest tax legislations and developments.
Steve Dilley is President of Federal Tax Workshops, Inc., East Lansing, Michigan, where for the past 35 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. He was nominated in 2004 for the “Educator of the Year Award” and received the 2005 “Distinguished Achievement in Accounting Education Award” in Michigan. He also received the 2007 MSU Accounting and Information Systems Department Outstanding Teacher 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.
Non-Member Price $99.00
Member Price $79.00