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TAX1926 - Should you Convert to a C-Corp

Jun 13, 2019 12:15pm ‐ Jun 13, 2019 1:30pm

Standard: $49.00


The TCJA drop in the corporate tax rate to a flat 21% makes the C corporate form of doing business sound attractive. But Congress offered temporary rate relief for other entities with a new qualified business income (QBI) deduction of 20%, but not all business activities and owners qualify for it. Pre-TCJA changes to capital gains incentive Section 1202 makes C corporations useful for attracting capital, but not all types of businesses qualify. And some TCJA changes limiting deductions for employees might lead some employees to consider a 'loan-out' entity. This session will explore the pros and cons of C corporations after the TCJA and due diligence and planning tips in considering converting to or forming this type of entity.

Learning Objectives:

  1. Describe the TCJA changes that make C corporations a favored or perhaps unfavored entity choice.
  2. Understand the due diligence and planning considerations relevant to converting to or forming as a C corporation.


  • Annette Nellen, CPA, CGMA, Esq, Professor, MST Program Director, San Jose State University

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