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LLC Taxation: Partnership vs. S-Corp

Credits Available
Credit Status Total
Alaska CLE Reciprocity 1.5 Total
Alabama CLE Approved 1.5 Total
Arkansas CLE Approved 1.5 Total
Arizona CLE Approved 1.5 Total
California CLE Approved 1.5 Total
Colorado CLE Approved 2 Total
Connecticut CLE Approved 1.5 Total
Delaware CLE Approved 1.5 Total
Florida CLE Approved 2 Total
Georgia CLE Approved 1.5 Total
Hawaii CLE Approved 1.5 Total
Iowa CLE Upon Request 1.5 Total
Illinois CLE Approved 1.5 Total
Indiana CLE Approved 1.5 Total
Kansas CLE Approved 1.5 Total
Kentucky CLE Approved 1.5 Total
Maine CLE Approved 1.5 Total
Minnesota CLE Approved 1.5 Total
Missouri CLE Approved 1.8 Total
Northern Mariana Islands CLE Approved 1.5 Total
Mississippi CLE Approved 1.5 Total
Montana CLE Approved 1.5 Total
North Carolina CLE Approved 1.5 Total
North Dakota CLE Approved 1.5 Total
Nebraska CLE Approved 1.5 Total
New Hampshire CLE Approved 1.5 Total
New Jersey CLE Approved 1.8 Total
New Mexico CLE Approved 1.5 Total
Nevada CLE Approved 1.5 Total
New York CLE Approved 1.5 Total
Ohio CLE Approved 1.5 Total
Oklahoma CLE Approved 2 Total
Pennsylvania CLE Approved 1.5 Total
Rhode Island CLE Approved 1.5 Total
South Carolina CLE Approved 1.5 Total
Tennessee CLE Approved 1.5 Total
Texas CLE Approved 1.5 Total
Utah CLE Approved 1.5 Total
Virginia CLE Approved 1.5 Total
Vermont CLE Approved 1.5 Total
Washington CLE Approved 1.5 Total
Wisconsin CLE Approved 1.5 Total
West Virginia CLE Approved 1.8 Total
Wyoming CLE Upon Request 1.5 Total
OnDemand
1 hours 29 minutes
Joseph Mandarino
With Joseph C. Mandarino from Polsinelli
Recorded May 26, 2026.
Product ID 101936

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Overview

Confidently Guide Clients to the Right Choice

Should the LLC elect to be taxed as a Partnership or an S-Corporation? Your clients are relying on you to help them make the right decision. Join our knowledgeable faculty for a deep dive into the intricate and strategic tax considerations for LLC tax elections. Get the knowledge you need to effectively advise your clients - register today!

  • Explore the tax implications of electing LLC status as a Partnership vs. S-Corporation.
  • Learn the changes you need to make to the operating agreement depending on the tax election.
  • Understand how recent developments in tax law and IRS guidance impact your decision-making.

Abbreviated Agenda

  1. Check-the-Box Election
  2. Taxing LLCs as a Partnership vs. S-Corporation
    1. Pass-Through Taxation
    2. Self-Employment Taxes
    3. Contributions and Distributions
    4. Profit and Loss Allocation
  3. Case Study: Exploring the Tax Implications Under Both Elections
  4. Flexibility Needs, Administrative Burden, and Other Strategic Considerations
  5. Aligning the Operating Agreement With the Tax Election
  6. Latest Legislative Changes and IRS Guidance

Related Topics

Product ID 101936

Credit Details

Credits Available
Credit Status Total
Alaska CLE Reciprocity 1.5 Total
Alabama CLE Approved 1.5 Total
Arkansas CLE Approved 1.5 Total
Arizona CLE Approved 1.5 Total
California CLE Approved 1.5 Total
Colorado CLE Approved 2 Total
Connecticut CLE Approved 1.5 Total
Delaware CLE Approved 1.5 Total
Florida CLE Approved 2 Total
Georgia CLE Approved 1.5 Total
Hawaii CLE Approved 1.5 Total
Iowa CLE Upon Request 1.5 Total
Illinois CLE Approved 1.5 Total
Indiana CLE Approved 1.5 Total
Kansas CLE Approved 1.5 Total
Kentucky CLE Approved 1.5 Total
Maine CLE Approved 1.5 Total
Minnesota CLE Approved 1.5 Total
Missouri CLE Approved 1.8 Total
Northern Mariana Islands CLE Approved 1.5 Total
Mississippi CLE Approved 1.5 Total
Montana CLE Approved 1.5 Total
North Carolina CLE Approved 1.5 Total
North Dakota CLE Approved 1.5 Total
Nebraska CLE Approved 1.5 Total
New Hampshire CLE Approved 1.5 Total
New Jersey CLE Approved 1.8 Total
New Mexico CLE Approved 1.5 Total
Nevada CLE Approved 1.5 Total
New York CLE Approved 1.5 Total
Ohio CLE Approved 1.5 Total
Oklahoma CLE Approved 2 Total
Pennsylvania CLE Approved 1.5 Total
Rhode Island CLE Approved 1.5 Total
South Carolina CLE Approved 1.5 Total
Tennessee CLE Approved 1.5 Total
Texas CLE Approved 1.5 Total
Utah CLE Approved 1.5 Total
Virginia CLE Approved 1.5 Total
Vermont CLE Approved 1.5 Total
Washington CLE Approved 1.5 Total
Wisconsin CLE Approved 1.5 Total
West Virginia CLE Approved 1.8 Total
Wyoming CLE Upon Request 1.5 Total
Select Jurisdiction
CLE

Agenda

All times are shown in

  1. LLC Taxation: Partnership vs. S-Corp

    1. Check-the-Box Election
    2. Taxing LLCs as a Partnership vs. S-Corporation
      1. Pass-Through Taxation
      2. Self-Employment Taxes
      3. Contributions and Distributions
      4. Profit and Loss Allocation
    3. Case Study: Exploring the Tax Implications Under Both Elections
    4. Flexibility Needs, Administrative Burden, and Other Strategic Considerations
    5. Aligning the Operating Agreement With the Tax Election
    6. Latest Legislative Changes and IRS Guidance

Who Should Attend

This program is designed for attorneys. Accountants and paralegals may also benefit.

Speakers

Joseph C Mandarino
Joseph C.
Mandarino
Polsinelli
Speaker bio
Joseph C Mandarino

Joseph C. Mandarino

Polsinelli
Joseph Mandarino

is a shareholder with Polsinelli in the firm's Atlanta office. His practice focuses primarily on tax and financial planning. Mr. Mandarino writes and speaks extensively on a wide range of business, tax and finance topics. He has published over 100 articles in journals and in-house newsletters, and has participated in over 200 presentations and seminars. Mr. Mandarino's articles have appeared in the National Law Journal, Mergers & Acquisitions magazine, Tax Notes Today, Journal of Real Estate Taxation, Journal of S Corporation Taxation, Journal of Multistate Taxation, Tax & Finance Newsletter and NYU Institute on Federal Taxation. In addition, he has spoken at meetings and seminars organized by numerous organizations, including the American Bar Association, White House Conference on Small Businesses, U.S. Small Business Administration, Georgia Electronic Commerce Association, Federation of Exchange Accommodators, International Reinsurance Conference, Service Corps of Retired Executives and the United Way, as well as several panel-type TV discussion programs. Mr. Mandarino earned his B.A. degree from the University of Toronto, his J.D. degree, cum laude, from Loyola University School of Law and his LL.M. degree from New York University School of Law.

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