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Title Section 1202's Impact on the Important Choice of Entity Factors Advisors Need To Consider in a 21% Corporate Rate Environment



Thursday April 26

1:00 PM ET - 2:00 PM ET

The Section 1202 exemption presents a significant incentive for use of the C corporation format to conduct a qualifying business. The recent reduction in the maximum federal corporate income tax rate to 21% further enhances the relative attractiveness of C corporations for qualifying businesses. Some taxpayers and their advisers may now decide to use C corporations for the acquisition or commencement of a new business after considering Section 1202 and the impact of the new tax rules. In some cases, they may also decide to change the format of existing businesses to qualify for the benefits of Section 1202. 
 
There are a variety of factors that advisors must now consider when choosing the right form of organization form their clients, and this webinar is designed to review a number of the critical issues impacted the use of Section 1202, including:
  • Scope of the Exemption in 1202(a)
  • Pass-thru Entities
  • $10 MM or 10 X Basis Limit  
  • Original Issuance Requirement; Permitted Transferees        
  • Consideration Requirements; Holding Period and Basis        
  • $50 Million Asset Limit        
  • Active Business Requirement
  • Prohibited Businesses and Limits on Securities and Real Estate        
  • Disqualification for Certain Redemptions        
  • Stock Conversions, Reorganizations, 351 Transfers and Rollovers
  • Excluded Corporations, Short Positions, Record-Keeping and Anti-Abuse Rules        
  • Conversion of Pass-thru Entities
 


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Frank Cordero is chair of Akerman LLP’s Federal Tax Practice Group. His practice focuses on mergers and acquisitions, partnership tax, and advising multinational businesses with respect to investments and activities in the U.S. and abroad.


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