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Planning for Medicare and Employment Taxes - Paying Both, One, or Neither: Little Known Planning Techniques and Traps for the Unwary.



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Description: This 90-minute program will cover the important tax planning techniques and traps for the unwary that tax advisors and clients planning for Self-Employment Taxes and Net Investment Income Taxes must be aware of. Participants will gain a better understanding of the interaction of the various rules and structuring strategies that can apply, as well as practical business considerations.

Topics to be covered include the following:

  • The basic employment tax operation of each type of entity.

  • When Self-Employment and Net Investment Income taxes are applicable.

  • Overview of material participation rules and grouping elections under Section 469.

  • How to avoid the Section 469 passive loss rules, and when the 100-hour rule can be used in lieu of having to spend 500 hours or 750 hours to make an activity active for passive loss rules purposes, but inactive for self-employment tax purposes.

  • Application of Limited Partner exception to Limited Liability Companies and review of recent Tax Court Cases.

  • How to avoid or block Self-Employment Taxes using S-Corporations.  

  • How to avoid Self-Employment Taxes, Net Investment Income Taxes or both!

  • How to take advantage of the Self-Charged Rental, Interest and Royalty Exceptions to the Net Investment Income Tax.

  • How and when to use a management company to receive Qualified Business Income under Section 199A that would not otherwise qualify.


There will be no CE for this webinar


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Alan S. Gassman, J.D., LL.M., is a partner in the law firm of Gassman, Crotty & Denicolo, P.A., and practices in Clearwater, Florida. He is a frequent contributor to LISI, and has published numerous articles and books in publications such as BNA Tax & Accounting, Estate Planning, Trusts and Estates, Interactive Legal and Haddon Hall Publishing. The Alan Gassman Channel at Interactive Legal has recently opened, and features many books and resources, including many Florida and Federal based materials, forms and resources. He is also the Moderator for Bloomberg BNA's 2017 Estate Planning Webinar Series. On February 24th Alan and his partners Christopher Denicolo and Ken Crotty will present a Bloomberg BNA Webinar at 12:30 EST on Innovative Trust Planning for Uncertain Times. You can contact Alan at agassman@gassmanpa.com for more information with respect to these programs. 



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