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



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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


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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


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