TCJA: C Corp or Pass-Through? Fruit Basket Upset or Not?

3 Self-Study CPE

Course Description:

The Tax Cuts and Jobs Act 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? Do pass-throughs still possess their lure? How may partnerships sidestep bloody new hits? It is best to not cost our client tens of thousands by missing the mark.

Highlights:

  • New C Corp lower (and higher) rate – But, are C Corps still like lobster traps?
  • Recent changes profoundly affecting S Corps and Partnerships (and LLCs)
  • Winners, losers and the newly perplexed (how to help them all)

After completing this course, participants will be able to:

  • Identify tax costs, opportunities and traps of C Corps
  • Be able to compare and contrast C Corps and pass-through entities after TCJA
  • Identify winners and losers between C and S Corps, partnerships and sole proprietorships in the choice of entity analysis

Presenter: Bradley Burnett

Bradley Burnett, J.D., LL.M., is a practicing Colorado tax attorney with 33 years of tax practice experience.  His practice emphasis is on tax planning and tax controversy resolution.  He also prepares a handful of tax returns.

Mr. Burnett has delivered more than 3,000 presentations on U.S. tax law throughout all fifty U.S. states, Washington, D.C., the Bahamas, Italy, Greece, Turkey, and Canada. He has authored texts of 35 CPE courses.  He has appeared on television answering tax questions for call-in viewers of Denver NBC affiliate KUSA Channel 9.  Brad received the Illinois Society of CPAs Instructor Excellence Award for teaching in Chicago and five times has been the top-rated, most requested instructor for CPA Society annual tax conferences.

Burnett’s seminar style is to deliver the subject matter in briskly paced, enthusiastic and witty fashion.  His forte’ is the candid communication of practical ideas relating to tax law.

Register Now for $99

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CPE Details

Prerequisites: None

Advanced Preparation: None

Program Level: Basic

Delivery Method: Self-Study (QAS)

Field of Study: Tax

CPE Hours: 3

NASBA

Sandra L. Leyva, Inc. is registered with the National Association of the State Boards of Accountancy (NASBA) as a sponsor of continuing 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. Our NASBA sponsor number is 112525.

Host: Rick Telberg

  • Founder and CEO CPA Trendlines, Bay Street Group
  • Accounting Today Top 100
  • CPA Practice Advisor Top 25

Host: Sandi Leyva

  • Founder and President Accountant's Accelerator, Sandra L Leyva, Inc.
  • CPA Practice Advisor Top 25
  • Most Powerful Women in Accounting