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Tax Cuts and Jobs Act: C Corp or Pass-Through - Choice of Entity Fruit Basket Upset - or Not?

About This Course:
The new legislation seems to turn the choice of business entity analysis on its ear. Or does it? And, if it does, which ear? Is racing out to become a C Corp all it's cracked up to be?

Agenda / Covered Topics
  • To learn about C Corp or Pass-Through
  • Dimension and consequences of new corporate income tax rate cuts
  • How the all-new pass-through deduction §199A compares
  • New rule cuts a break on switching S to C
  • But, what about switching from C to S?
  • Choices, choices - Near and long term consequences
  • Are C Corps still like lobster traps?
  • And what about AET, PHC, BIG and AMT taxes?
  • Can you get a good enough running start and jump far enough . . .
  • What if you inherit a business interest, buy in or make money as you go?
  • Outlier strategy if you don't buy green bananas anymore
  • Winners, losers and the newly perplexed (and how to help them all)
Included Materials

All ACPEN courses include handouts that are available to download. Handouts typically include a version of the slides used by the presenter, as well as a full course manual or other materials.

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How To Get Your CPE Credits

In order to obtain CPE credit for viewing ACPEN webcasts, you must view the course during the scheduled date and time. Throughout the program, you will be prompted to save three attendance codes per hour. At the conclusion of the program, your CPE Certificate will be issued assuming all attendance codes have been saved and submitted. Detailed instructions for this process are included in the course introduction and in written form as part of course materials.
Continuing Education Credits:

Click the 'Credits' tab above for information on PHR/SPHR, PDCs, and other CE credits offered by taking this course.
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