0       0

National Tax Conference 2019


NTA1939 - The Choice of Entity under Tax Reform


Nov 14, 2019 2:30pm ‐ Nov 14, 2019 3:20pm

Standard: $49.00

Description

The TCJA changed the tax rates for C corporations and created the Qualified Business Income Deduction for sole proprietorships and pass-through entities. Do these changes move the needle, so that businesses should change their entity structure? What does 'separable books and records' mean in the context of Section 199A?

Learning Objectives:
  • Compare C corporations to flow-through entities under the TCJA to understand when a change in entity may be beneficial for the taxpayer.
  • Distinguish separate from separable in understanding the significance of a business' books and records.

Speaker(s):

You must be logged in and own this session in order to post comments.

Print Certificate
Review Answers
Print Transcript
Completed on: token-completed_on
Review Answers
Please select the appropriate credit type:
/
test_id: 
credits: 
completed on: 
rendered in: 
* - Indicates answer is required.
token-content

token-speaker-name
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
token-index
token-content
/
/
token-index
token-content
token-index
token-content