Thursday, June 12, 2018 from 9am to 1pm
Location: Courtyard Marriott - Marlboro, MA
Thursday, June 21, 2018 from 9am to 1pm
Location: John Carver Inn - Plymouth, MA
Speaker: Cory J. Bilodeau, Esq.
Major Impact Regarding Choice of Change of Entity Decisions Under the Act: Business entities can be formed with relative ease, and many times clients and their professional advisors opt for the tried and true when there could be a better option available. This session will discuss how to select the best form of entity for your clients’ business ventures, with a particular focus on the effect of the Tax Cuts and Jobs Act on the choice of entity decision. The C-corporation tax rate has been reduced and there is a new deduction of up to 20% for Qualified Business Income. Has Congress plunged practitioners back to the days of C-corporation pervasiveness or do pass-through entities still reign supreme? This session will include coverage of common business organizations such as the limited partnership, limited liability company, S-corporation and C-corporation. Tax issues covered will include federal income tax and employment tax considerations as well as local tax considerations for Massachusetts businesses. This discussion of tax issues will track the lifecycle of the business venture, with a particular focus on changes effected by the Tax Cuts and Jobs Act, illustrating how the choice of entity problem governs the growth, operation and ultimate disposition of each form of business organization.
Click on the Link to Register: http://www.maacct.org/maa/cpe or contact Maria G. Burns, Executive Director via email at