Thursday, June 5, 2019 from 8:00 am to 5:00 pm
Location: Hyatt House, Waltham MA
Host: Boston Tax Institute
Speaker: Cory J. Bilodeau, Esq., LL.M.
Topic: Federal Income Tax of Real Estate
Federal Income Tax of Real Estate: Topics include a discussion regarding the importance of basis and adjusted basis, holding period, and classification of real estate; choice of entity for real estate owners, investors and developers and the tax implications of owning real estate in various entity types including LLCs and corporations; special tax issues for real estate including an update on 1031 exchanges and the current trends in exchanging, tax planning for real estate developers in order to achieve long-term capital gain, cancellation of indebtedness, installment sales, and involuntary conversions; investing in real estate through self-directed IRAs; a discussion of the most recent court decisions affecting real estate owners; other tax topics and planning strategies that are relevant to real estate owners, and much more. Click on the Link to Register: http://bostontaxinstitute.com or contact Lucien P. Gauthier, Esq., CPA via email at
Thursday, June 6, 2019 from 8:00 am to 12:00 pm
Location: Hyatt House, Waltham MA
Host: Boston Tax Institute
Speaker: Cory J. Bilodeau, Esq., LL.M.
Topic: Choice of Entity after the Tax Cuts and Jobs Act
Choice of Entity after the Tax Cuts and Jobs Act: is a ½ day seminar (4 credits) led by Cory Bilodeau, Esq., LL.M. 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 MA 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://bostontaxinstitute.com or contact Lucien P. Gauthier, Esq., CPA via email at
Thursday, June 6, 2019 from 1:00 pm to 5:00 pm
Location: Hyatt House, Waltham MA
Host: Boston Tax Institute
Speaker: Cory J. Bilodeau, Esq., LL.M.
Topic: Opportunity Zone: How to Reduce Taxes and Invest Locally
Opportunity Zone: How to Reduce Taxes and Invest Locally is a ½ day seminar (4 Credits) led by Cory J. Bilodeau, Esq., LL.M. The landmark tax reform efforts of 2017 ushered in new Internal Revenue Code Sections 1400Z-1 and 1400Z-2. These late additions to the tax reform effort create a powerful tax saving tool designed to redirect investor capital into low income communities. We will discuss the Opportunity Zone program, the tax benefits it offers, and the various requirements necessary to invest. This seminar will provide practical guidance to implement Opportunity Zone planning in 2019 and beyond including: a detailed analysis of the Opportunity Zone Proposed Regulations; a discussion of the tax benefits offered by the Opportunity Zone legislation including both income tax deferrals and exclusions; guidance to identify what taxable gains can be deferred through Opportunity Zone investments and how to achieve deferral; strategies for structuring Opportunity Funds – Proposed Treasury Regulations extend this exciting opportunity to a wide class of taxpayers; strategies for identifying and structuring real estate investments in Opportunity Zones – including compliance with the new Proposed Regulations’ working capital rules; who can and how to establish an Opportunity Fund; and much more. Click on the Link to Register: http://bostontaxinstitute.com or contact Lucien P. Gauthier, Esq., CPA via email at
Wednesday, June 19, 2019 from 8:00 am to 12:00 pm [Session #1]
Location: Rhode Island College
Host: NEGASC [The New England Graduate Accounting Studies Conference]
Speaker: Cory J. Bilodeau, Esq., LL.M. and Thomas P. Quinn, Esq.
Session #1 Topics:
The Tax Cuts and Jobs Acts: Ten Key Developments One Tax Season Later: The Tax Cuts and Jobs Act (the “TCJA”) made significant changes to the Internal Revenue Code far beyond the adjustment of federal income tax rates. In this session, Cory J. Bilodeau, Esq., Partner, McLaughlinQuinn LLC will discuss a number of key changes made by the TCJA viewed from the clarity and experience of the recently completed tax season.
Topics covered will include:
- Application of the Qualified Business Income deduction to rental real estate.
- Aggregation under the Qualified Business Income deduction.
- Changes to individual deductions and credits.
- Repeal of partnership technical termination provisions of IRC § 708(b)(1)(B).
- Restriction of IRC § 1031 exchanges solely to exchanges of real estate.
- Expanded bonus depreciation and expensing rules incentivize investment in capital assets.
- Are meals and entertainment expenses still deductible?
Update on Tax Resolution, Practice and Procedure: In this session Thomas P. Quinn, Esq., Partner, McLaughlinQuinn LLC will discuss the following topics:
- State and Federal Audit Trends
- Multi-State Sales Tax Compliance
- Recent Developments in the Law on Accounting Negligence Actions
- "Pennies on the Dollar" Settlements and “Fresh Start” Initiatives – Fact vs Fiction
Wednesday, June 19, 2019 from 1:00 pm to 3:00 pm [Session #2]
Location: Rhode Island College
Host: NEGASC [The New England Graduate Accounting Studies Conference]
Speaker: Cory J. Bilodeau, Esq., LL.M.
Session #2 Topic:
Choice of Entity After the Tax Cuts and Jobs Act: The Tax Cuts and Jobs Act (the TCJA) lowered the corporate income tax rate to alleviate the economic burden of double taxation of C-corporation income, but is the TCJA enough to turn the tables on practitioners’ passion for pass-through taxation? In this session, Cory J. Bilodeau, Esq., Partner, McLaughlinQuinn LLC will discuss choice of entity issues in light of the TCJA. Topics covered will include:
- Do C-corporations make economic sense again? A case study comparing C-corporations with pass-through entities.
- Self-employment tax planning for pass-through entities
- Guiding clients to choose between partnerships, limited liability companies and S-corporations.
- Planning to maximize the new Qualified Business Income deduction.
- Qualified Small Business Stock – an underappreciated C-corporation strategy.
Click on the Link to Register: https://www.eventbee.com/v/negasc2019#/tickets or contact Beth Ayers, Conference Coordinator via email at
Tuesday, August 21, 2019 from 8:00 am to 5:00 pm
Location: Fireside Inn – Portland, ME
Host: Boston Tax Institute
Speaker: Cory J. Bilodeau, Esq., LL.M.
Topics: Choice of Entity after the Tax Cuts and Jobs Act / Opportunity Zone
Choice of Entity after the Tax Cuts and Jobs 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 MA 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.
Opportunity Zone: How to Reduce Taxes and Invest Locally: The landmark tax reform efforts of 2017 ushered in new Internal Revenue Code Sections 1400Z-1 and 1400Z-2. These late additions to the tax reform effort create a powerful tax saving tool designed to redirect investor capital into low income communities. We will discuss the Opportunity Zone program, the tax benefits it offers, and the various requirements necessary to invest. This seminar will provide practical guidance to implement Opportunity Zone planning in 2019 and beyond including: a detailed analysis of the Opportunity Zone Proposed Regulations; a discussion of the tax benefits offered by the Opportunity Zone legislation including both income tax deferrals and exclusions; guidance to identify what taxable gains can be deferred through Opportunity Zone investments and how to achieve deferral; strategies for structuring Opportunity Funds – Proposed Treasury Regulations extend this exciting opportunity to a wide class of taxpayers; strategies for identifying and structuring real estate investments in Opportunity Zones – including compliance with the new Proposed Regulations’ working capital rules; who can and how to establish an Opportunity Fund; and much more. Click on the Link to Register: http://bostontaxinstitute.com or contact Lucien P. Gauthier, Esq., CPA via email at