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Overview
New Compliance and Planning Guidance
With TCJA corporate and individual tax cuts set to expire this year, the IRS zeroing in on LLCs taxed as partnerships, and overall enhanced reporting requirements aiming to thwart money laundering, LLC taxation is under special scrutiny. Get a cogent summary of all the critical changes you need to follow from experienced tax attorney faculty. Stay current, stay compliant - register today!
- Prepare to adjust to the changes in current tax deductions.
- Discuss your LLC tax-planning options amid new regulations.
- Take necessary steps to comply with increased reporting requirements.
Abbreviated Agenda
- Corporate Tax Rate Adjustments Update
- Expiration of Individual Tax Provisions Affecting Pass-Through Entities
- Changes in Deductions and Credits (Section 199A, Section 179, etc.)
- Enhanced Reporting Requirements (CTA, AML, etc.)
- Changes in IRS Audit Priorities, Increased Scrutiny of LLCs Taxed as Partnerships
Credit Details
Credits Available
| Credit | Status | Total | Until |
|---|---|---|---|
| Alaska CLE |
|
1.5 Total | 06-27-2027 |
| Alabama CLE |
|
1.5 Total | 12-31-2025 |
| Arkansas CLE |
|
1.5 Total | 06-30-2026 |
| Arizona CLE |
|
1.5 Total | 06-27-2027 |
| California CLE |
|
1.5 Total | 06-27-2027 |
| Colorado CLE |
|
2 Total | 12-31-2027 |
| Connecticut CLE |
|
1.5 Total | 06-27-2027 |
| Delaware CLE |
|
1.5 Total | 06-27-2027 |
| Florida CLE |
|
2 Total | 12-31-2026 |
| Georgia CLE |
|
1.5 Total | 12-31-2025 |
| Hawaii CLE |
|
1.5 Total | 06-27-2027 |
| Iowa CLE |
|
1.5 Total | 06-27-2026 |
| Idaho CLE |
|
1.5 Total | 06-27-2030 |
| Illinois CLE |
|
1.5 Total | 06-26-2027 |
| Indiana CLE |
|
1.5 Total | 06-27-2026 |
| Kansas CLE |
|
1.5 Total | 06-26-2026 |
| Kentucky CLE |
|
1.5 Total | 06-30-2026 |
| Louisiana CLE |
|
1.5 Total | 06-27-2026 |
| Maine CLE |
|
1.5 Total | 06-26-2027 |
| Minnesota CLE |
|
1.5 Total | 06-27-2027 |
| Missouri CLE |
|
1.8 Total | 06-27-2027 |
| Northern Mariana Islands CLE |
|
1.5 Total | 06-27-2027 |
| Mississippi CLE |
|
1.5 Total | 07-31-2026 |
| Montana CLE |
|
1.5 Total | 06-27-2028 |
| North Carolina CLE |
|
1.5 Total | 02-28-2026 |
| North Dakota CLE |
|
1.5 Total | 06-27-2028 |
| Nebraska CLE |
|
1.5 Total | 06-27-2027 |
| New Hampshire CLE |
|
1.5 Total | 06-27-2028 |
| New Jersey CLE |
|
1.8 Total | 04-17-2026 |
| Nevada CLE |
|
1.5 Total | 06-27-2028 |
| Ohio CLE |
|
1.5 Total | 12-31-2025 |
| Oklahoma CLE |
|
2 Total | 06-27-2027 |
| Oregon CLE |
|
1.5 Total | 06-27-2028 |
| Pennsylvania CLE |
|
1.5 Total | 06-27-2027 |
| South Carolina CLE |
|
1.5 Total | 12-31-2025 |
| Tennessee CLE |
|
1.5 Total | 06-26-2027 |
| Texas CLE |
|
1.5 Total | 05-31-2026 |
| Utah CLE |
|
1.5 Total | 12-31-2025 |
| Vermont CLE |
|
1.5 Total | 06-27-2027 |
| Washington CLE |
|
1.5 Total | 06-28-2030 |
| Wisconsin CLE |
|
1.5 Total | 12-31-2026 |
| West Virginia CLE |
|
1.8 Total | 06-27-2027 |
| Wyoming CLE |
|
1.5 Total |
Select Jurisdiction
CLE
Agenda
-
LLC Tax 2025: New Tactics, Reporting Rules, and Enforcement Trends To Watch
- Corporate Tax Rate Adjustments Update
- Expiration of Individual Tax Provisions Affecting Pass-Through Entities
- Changes in Deductions and Credits (Section 199A, Section 179, etc.)
- Enhanced Reporting Requirements (CTA, AML, etc.)
- Changes in IRS Audit Priorities, Increased Scrutiny of LLCs Taxed as Partnerships
Who Should Attend
This legal tax update is designed for attorneys. Accountants, tax professionals, and experienced paralegals will also benefit.
Speakers
Speaker bio
Samuel J. Brady
is an associate with FRB's Taxation Group. He focuses his practice on taxation as it relates to real estate, Section 1031 and 1033 exchanges, quality opportunity zone investments, qualified real estate professional issues, and corporate and partnership reorganizations. Mr. Brady's tax controversy practice includes representing clients before the Internal Revenue Service, New York State Department of Taxation and Finance, New York City Department of Finance, and North Carolina Department of Revenue. While in law school, he participated in the Charlotte Center for Legal Advocacy Low-Income Taxpayer Clinic, where he assisted in the representation of clients before the North Carolina Department of Revenue and the IRS. Mr. Brady was also the symposium editor of the Wake Forest University School of Law Journal of Law & Policy.
Speaker bio
Alexander R. Migliorini
is an associate with Falcon Rappaport & Berkman LLP in the firm's Corporate, Digital Assets, and Taxation Practice groups. Holding a Master of Business Administration (MBA) together with his license to practice law, he has the ability to better assist clients to achieve their business and legal objectives. Before joining FRB, Mr. Migliorini gained valuable experience at The Siegel Law Firm, P.C., and as a law clerk for the Honorable Jeffrey Brown of the Nassau County, New York State Supreme Court. During his time at Hofstra Law, he relaunched the Real Estate Law Association (RELA) where he served as the president. As a business and alumni affairs editor of the Journal of International Business & Law, Mr. Migliorini published a note with the law journal relating to the GDPR's effect on U.S. data privacy laws. He earned his B.A. degree, magna cum laude, from John Jay College; his M.B.A. degree, magna cum laude, from Fank G. Zarb School of Business at Hofstra University; and his J.D. degree, cum laude, from Maurice A. Deane School of Law at Hofstra University.
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