This course will identify the factors in the choice of entity decision while considering the impact of various recent tax act provisions.
Recent tax legislation and developments related to various entities, including sole proprietorships, single member LLCs, partnership/LLCs, S corporations, and C corporations. Impact of the Section 199A deduction. Ramifications of the C to S election and the S to C election. Corporate tax rate to individual tax rate comparison examples. Other related topics.
Basic understanding of tax and entity decision.
CPAs in public practice and industry seeking an update on the latest tax developments affecting choice of entity.
Determine the factors in the choice of entity decision considering the impact of various recent tax act provisions.
Steven Dilley, Federal Tax Workshops Inc
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 $109.00
Member Price $89.00