Business & Securities Law

4.48

Tax Factors in Business Entity Selection

Credits Available
Credit Status Total
Colorado CLE Approved 2 Total
Idaho CLE Upon Request 1.5 Total
Kentucky CLE Upon Request 1.5 Total
Montana CLE Approved 1.5 Total
North Dakota CLE Approved 1.5 Total
New Hampshire CLE Approved 1.5 Total
Nevada CLE Approved 1.5 Total
New York CLE Approved 1.5 Total
Oregon CLE Pending 1.5 Total
Rhode Island CLE Upon Request 1.5 Total
Washington CLE Approved 1.5 Total
OnDemand
1 hours 28 minutes
Joseph Mandarino
With Joseph C. Mandarino from Smith, Gambrell & Russell, LLP
Recorded October 18, 2023
Product ID 97589

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Overview

Consider all the Critical Factors at the Outset

Choosing the right tax structure will determine how the business is run, transferred, and how much money and protections it will offer its owners. This focused guide will give you all the critical tax factors affecting entity selection to help you make the right decision. Register today!

  • Get an update on the latest tax laws governing entity selection.
  • Compare the most popular business structures and explore their strengths and weaknesses.
  • Weigh your client's options in making a change in entity selection.
  • Prevent common formation mistakes that lead to tax troubles.
  • Explore top areas of IRS scrutiny and get tips for ensuring ongoing compliance.

Abbreviated Agenda

  1. Tax Laws Affecting Business Formation and Operation
  2. Jurisdiction, State Law Considerations
  3. Comparing Entity Options
  4. Employment/Self-Employment Tax
  5. Drafting Tax-Savvy Governing Documents
  6. Common Entity Creation Mistakes That Interfere With Tax Planning
  7. Change of Entity
    1. Statutory Conversion
    2. Inter-Entity Merger
    3. Dissolution/Formation
    4. Domestication
  8. Top Areas of IRS Scrutiny
    1. Business Entities
    2. Individuals (Pass-Through Entities)
    3. Both

Related Topics

Product ID 97589

Credit Details

Credits Available
Credit Status Total
Colorado CLE Approved 2 Total
Idaho CLE Upon Request 1.5 Total
Kentucky CLE Upon Request 1.5 Total
Montana CLE Approved 1.5 Total
North Dakota CLE Approved 1.5 Total
New Hampshire CLE Approved 1.5 Total
Nevada CLE Approved 1.5 Total
New York CLE Approved 1.5 Total
Oregon CLE Pending 1.5 Total
Rhode Island CLE Upon Request 1.5 Total
Washington CLE Approved 1.5 Total
Select Jurisdiction
CLE

Agenda

All times are shown in

  1. Tax Factors in Business Entity Selection

    1. Tax Laws Affecting Business Formation and Operation
    2. Jurisdiction, State Law Considerations
    3. Comparing Entity Options
    4. Employment/Self-Employment Tax
    5. Drafting Tax-Savvy Governing Documents
    6. Common Entity Creation Mistakes That Interfere With Tax Planning
    7. Change of Entity
      1. Statutory Conversion
      2. Inter-Entity Merger
      3. Dissolution/Formation
      4. Domestication
    8. Top Areas of IRS Scrutiny
      1. Business Entities
      2. Individuals (Pass-Through Entities)
      3. Both

Who Should Attend

This legal guide is designed for attorneys. Accountants, tax professionals, directors, fiduciaries, and paralegals will also benefit.

Speakers

Joseph C Mandarino
Joseph C.
Mandarino
Smith, Gambrell & Russell, LLP
Speaker bio
Joseph C Mandarino

Joseph C. Mandarino

Smith, Gambrell & Russell, LLP
Joseph Mandarino

is an attorney with the law firm of Smith, Gambrell & Russell, LLP. 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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