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2021 AICPA & CIMA National Tax & Sophisticated Tax Conferences with Private Foundation Summit

NTA2113 - Choice of Entity - A question of Cash Flows and Exits

Nov 15, 2021 2:20pm ‐ Nov 15, 2021 3:35pm


The session will educate attendees regarding the factors that will most impact whether or not a business should consider a flow through entity structure, either via S-Corporaiton or partnership, or to operate as a C-Corporation.  Over the past thirty-five years, more and more businesses have decided to operate as flow-through entities to avoid potential double taxation of distributed profits.  However, recent developments, such as the reduction of corporate tax rates under the Tax Cuts and Jobs Act, and the rise of Qualified Small Business Stock as defined under IRC Section 1202, have made a C-Corporation structure more attractive than ever.

Learning Objectives:
  • To understand how expected cash flows to owners and employees impact the entity choice decision
  • To understand how investor expectations on liquidity events impact the entity choice decision
  • To review various scenarios regarding entity choice and how net cash flows are impacted by that choice


Tags: National Tax
Category: Concurrent Session (Onsite and Online)

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