Avatar Avatar
Avatar

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



Watch Now!
Recording and Slides are Available Here


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


For those who have a conflict with the date/time, The session will be recorded. Simply register and you will have unlimited access to the recording.

Although they are scheduled for a particular time and date - once purchased - they can be viewed at ANY TIME!.

If you are not a LISI member please use the Buy Now Button below to pay the non-member price of $149.

Registrant Email:

After you pay you will be sent a link with the registration information. Your webinar registration is designed for one individual user and groups up to 5 individuals. Sharing beyond this is not permitted. If you are interested in group access to our webinar content, please send an email to lisiwebinars@gmail.com

If you have any questions, please contact webinaradmin@leimbergservices.com

NOTE: To pay using a credit card, use the botton labeled
"Pay with Debit or Credit Card" after clicking the Buy Now button below.

If you are a LISI member, please login below to receive the member price of $129 for this webinar.

Forgot Password?

To become a LISI member Click Here

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. 



Avatar Avatar Avatar

Jerry Hesch Martin Shenkman Alan Gassman

August 18, 2020 3:00PM ET - 4:30PM ET ET

Free LISI Webinar: The Biden 2-Step PLUS Martin Shenkman's Review of Topics and Planning Opportunities from the 46th Notre Dame Tax and Estate Planning Institute

More Info
Avatar

Bob Keebler

August 19, 2020 3:00 PM ET - 4:30 PM ET

Year-End Planning in 2020: Including Planning for a Potential Biden Administration - A Special Re-Broadcast

More Info
Avatar

Larry Katzenstein

August 20, 2020 3:00PM ET - 4:30PM ET ET

Incredible Low Interest Rates Present Once in a Lifetime Estate and Charitable Planning Opportunities!

More Info
Avatar

Bob Keebler

August 20, 2020 1 PM 2:30 pm ET ET

NEW PPP LOANS: Phase 4 Coronavirus Package – A First Look

More Info
Avatar

Steven Siegel

August 21, 2020 3:00PM ET - 4:30PM ET

The Perfect Storm of Bad News and Planning Opportunities for 2020 & Beyond: Crucial Planning Decisions for the 99%

More Info
Avatar Avatar

Paul Hood Ed Morrow

August 27, 2020 1:00PM ET - 2:30PM ET

A Planner's Cheat Sheet for Evaluating Estate Planning Tools & Techniques: Part 3

More Info
Avatar

Steven Siegel

August 27, 2020 3:00PM ET - 4:30PM ET

Domicile Planning: Shopping and Changing – Is It Time to Get Out of Dodge?

More Info
Avatar Avatar Avatar

Jonathan Blattmachr Martin Shenkman and Bob Keebler

August 28, 2020 3:00PM ET - 4:30PM ET

Dynasty Trusts, SLATs and SLANTs, Basis and other Estate Planning Before End of 2020

More Info
Avatar

Mark Merric

September 11, 2020 3:00PM ET - 4:30PM ET ET

Part 1: Mark Merric’s Three-Part International Estate Planning Series

More Info
Avatar

Richard Nenno

September 17, 2020 3:00PM ET - 4:30PM ET ET

The Delaware Trust Option for Californians and Non-U.S. Individuals

More Info
Avatar

Mark Merric

October 9, 2020 3:00PM ET - 4:30PM ET ET

Part 2: Mark Merric’s Three-Part International Estate Planning Series

More Info
Avatar

Mark Merric

October 23, 2020 3:00PM ET - 4:30PM ET ET

Part 3: Mark Merric’s Three-Part International Estate Planning Series

More Info