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Choice of Entity

Instructional MethodAdvanced PreparationProgram PrerequisitesField Of Study Interactive Self Study NONE Basic Understanding of Taxes Taxes Experience LevelCourse IDCPE CreditsAuthor Basic to Intermediate DS-141.15 / QAS-DS-141 25 Danny Santucci, JD Choice of Entity Course Description ...Read more
  • Description
Instructional Method Advanced Preparation Program Prerequisites Field Of Study
Interactive Self Study NONE Basic Understanding of Taxes Taxes
Experience Level Course ID CPE Credits Author
Basic to Intermediate DS-141.15 / QAS-DS-141 25 Danny Santucci, JD

Choice of Entity

Course Description:
This comprehensive book describes and compares sole proprietorships, partnerships, limited liability companies, “C” corporations and “S” corporations. It examines their advantages and disadvantages, permitting the reader to properly select the right business entity for their tax and liability needs. Major emphasis is given the maximization of tax benefits in each business format. Fringe benefits, retirement plan alternatives, and nonqualified deferred compensation are discussed in detail.

Who Should Attend: CPAs

Topics Covered:
CHAPTER 1 Sole Proprietorship
CHAPTER 2 Partnerships
CHAPTER 3 Limited Liability Companies
CHAPTER 4 Corporations
CHAPTER 5 S Corporations
CHAPTER 6 Basic Fringe Benefits
CHAPTER 7 Retirement Plans
CHAPTER 8 Nonqualified Plans

Learning Objectives:

1. Determine the advantages and disadvantages associated with sole proprietorships, and specify the formation requirements so that start-up expenses and withdrawals are dealt with properly.

2. Identify not-for-profit activities particularly how they relate to Schedule C businesses and recall the various requirements permitting such businesses to complete the C-EZ form or request an automatic filing extension.

3. Recognize the taxes imposed on self-employed persons noting compliance with payment requirements and determine how sole proprietorship assets are characterized on disposition. Identify income splitting and estate planning devices available for such business owners and their impact on entity choice.


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