Avatar

Taxation of Entities - A Refresher
(90 Minutes) - Click to Listen to Bob's description



Wednesday March 7

3:00 PM EDT - 4:30 PM EDT

Taxation of Entities

The TCJA is requiring all of us to brush-up on the choice of entity.   The heart of the issue seems to focus on the 21% corporate rate versus the impact of Section 199A.

Business taxation is complex and the rules for taxing different entities vary widely.  This webinar will cover taxation issues pertaining to LLCs, FLPs, C-Corporations and S-Corporations.  Tax lawyers, estate planning attorneys, financial planners and CPAs will benefit from a fast-paced class covering the critical differences.  Bob Keebler will be covering the following topics.

    • Unique and diverse tax treatment of LLC, FLP, C-Corp and S-Corp income
    • The 21% corporate tax rate along with the accumulated earnings tax and personal holding company tax
    • The powerful opportunity under Section 1202
    • How these entities work differently when capital is contributed, distributions are made, and ownership interests are sold or redeemed
    • The economic/financial benefit of changing a C-Corp to an S-Corp and how to describe it to clients and other advisors
    • How to identify tax issues relating to the ownership of S-Corp shares and how to solve them including, Qualified Subchapter S Subsidiary (QSSS), Qualified Subchapter S Trust (QSST) and Electing Small Business Trust (ESBT) strategies
    • Other special issues including Accumulated Adjustments Account (AAA), Other Adjustments Account (OAA), Earnings and Profits (E&P), Built-In Gains tax (BIG tax)
    • Understanding the true benefit of the 20% deduction under Section 199A


    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.

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


After you pay you will be sent a link with the registration information. 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

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils. He has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. Mr. Keebler is the past Editor-in-Chief of CCH's magazine, Journal of Retirement Planning, and a member of CCH's Financial and Estate Planning Advisory Board. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and in estate, gift and income tax examinations and appeals. In the past 20 years, he has received over 250 favorable private letter rulings including several key rulings of """"first impression."""" Mr. Keebler is nationally recognized as an expert in estate and retirement planning and works collaboratively with other experts on academic reviews and papers, and client matters. Mr. Keebler is the author of over 75 articles and columns and editor, author, or co-author of many books and treatises on wealth transfer and taxation, including the Warren, Gorham & Lamont of RIA treatise Esperti, Peterson and Keebler/Irrevocable Trusts: Analysis with Forms. Mr. Keebler is the Chair of the AICPA's Advanced Estate Planning Conference. He is a featured columnist for CCH's Taxes Magazine - """"Family Tax Planning Forum,"""" Bob is also a contributing author to the American Bar Association's The ABA Practical Guide to Estate Planning. Robert.Keebler@KeeblerandAssociates.com


Avatar

Larry Brody

February 23, 2018 3:00 PM EDT - 4:00 PM EDT ET

The Federal Income Tax Treatment of Life Insurance Policies - Click to Listen to Larry's description

More Info
Avatar

Steve Oshins

February 26, 2018 3:00 PM EDT - 4:00 PM EDT ET

Exploiting the 2017 Tax Act: Creative New Federal and State Income Tax Savings Opportunities - Click to Listen to Steve's description

More Info
Avatar

Bob Keebler

February 28, 2018 3:00 PM EDT - 4:30 PM EDT ET

Income Tax Planning with IRAs and Qualified Retirement Plans - Click to Listen to Bob's description

More Info
Avatar

Bob Keebler

March 1, 2018 3:00 PM EDT - 4:30 PM EDT ET

Estate Planning for IRAs Payable to Trusts, Plus a 30 Minute Prequel on the Foundational Rules - Click to Listen to Bob's description

More Info
Avatar

Bob Keebler

March 02, 2018 3:00 PM EDT - 4:30 PM EDT

Six NEW 199A Cases Studies: Important Steps Advisors Need to Take When Modeling a Client’s Numbers

More Info
Avatar

Bob Keebler

March 07, 2018 3:00 PM EDT - 4:30 PM EDT

Taxation of Entities - A Refresher
(90 Minutes) - Click to Listen to Bob's description

More Info
Avatar Avatar

Bob Keebler and Steve Oshins

March 08, 2018 3:00 PM EDT - 4:30 PM EDT -

Bob Keebler & Steve Oshins: Estate Planning After Tax Reform - Click to Listen to Bob's description

More Info
Avatar

Larry Brody

March 09, 2018 3:00 PM EDT - 4:00 PM EDT

What Is the Fair Market Value of a Policy for Federal Tax Purposes and How Do We Determine It?

More Info
Avatar

Bob Keebler

March 15, 2018 3:00 PM EDT - 4:30 PM EDT ET

Practice Management- How to Approach and Help Clients with Tax Reform - Click to Listen to Bob's description

More Info
Avatar

Bob Keebler

March 16, 2018 3:00 PM EDT - 4:30 PM EDT ET

Taxation of Real Estate After Tax Reform - Click to Listen to Bob's description

More Info
Avatar Avatar

Bill Lipkind & Steve Oshins

March 19, 2018 3:00 PM EDT - 4:00 PM EDT ET

Completed Gift, Non-Grantor Trusts

More Info
Avatar Avatar

Marty Shenkman and Alan Gassman

March 22, 2018 3:00 PM EDT - 4:00 PM EDT ET

Old Trusts, New Tricks. New Trust, Estate and Tax Planning Strategies After Tax Reform

More Info
Avatar Avatar

Cynthia D.M. Brown and Jocelyn M. Borowsky

March 23, 2018 3:00 PM EDT - 4:00 PM EDT ET

Silent Trusts: The Crossroads between the Duty to Inform and Report and the Option to Have a Silent Trust

More Info
Avatar

Steve Oshins, Jonathan Blattmachr, Richard Nenno, Al King

March 29, 2018 3:00 PM EDT - 4:20 PM EDT ET

Oshins/Blattmachr/Nenno/King: Trust Situs Smackdown

More Info
Avatar Avatar

Cynthia D.M. Brown, and Matthew L. Rosin,

April 6, 2018 3:00 PM EDT - 4:00 PM EDT ET

Grantor Trust Status: Things That Can Change a Trust’s Status

More Info
Avatar

Ed Morrow

April 20, 2018 3:00 PM EDT - 4:00 PM EDT ET

Upstream Income Tax Planning – Income Tax Basis Planning to Achieve Step Up in Basis at Either Spouse’s First Death (Even in Non-Community Property States) and Exploit Older Relatives/Beneficiaries’ $11+ Million Exclusion and/or Lower Income Tax Brackets

More Info
Avatar Avatar

Ed Morrow and Marty Shenkman

April 25, 2018 3:00 PM EDT - 4:00 PM EDT ET

INGs and Spousal Lifetime Access Non-Grantor Trusts – Not Just for State Income Tax Avoidance: How “INGs” and “SLANTs” Can Save State Income Taxes and Why Tax Reform Makes Them Even More Powerful

More Info
Avatar

Ed Morrow

April 26, 2018 3:00 PM EDT - 4:00 PM EDT ET

Art of Avoiding NY Income Tax

More Info
Avatar

Cynthia D.M. Brown

April 27, 2018 3:00 PM EDT - 4:00 PM EDT ET

Discretionary Distribution Standards: Balancing Duty and Need

More Info
Avatar

Cynthia D.M. Brown and Todd A. Flubacher

May 18, 2018 3:00 PM EDT - 4:00 PM EDT ET

The Directed Trust Model

More Info
Avatar

Cynthia D.M. Brown

June 08, 2018 3:00 PM EDT - 4:00 PM EDT ET

Expense Payments: What do you Need to Know Before You Pay?

More Info