Tuesday, August 21, 2018 from 8:00 am to 5:00 pm
Location: Fireside Inn - Portland, ME
Host: Boston Tax Institute
Speaker: Cory J. Bilodeau, Esq.
Partnerships, Partners and LLCs: Topics include an overview of partnership taxation beginning first with choice of entity considerations and then following a partnership through its lifecycle as a business venture. This seminar will cover the formation of a partnership, contributions of money and property, structural considerations affecting partnership allocations, distributions, sales and exchanges of partnership interests, and wind up of the partnership as a business entity. The coverage of each topic will address fundamental concepts, practical application, and seminal/recent case law affecting “hot” areas of partnership taxation including the Tax Cuts and Jobs Act.
Click on the Link to Register: http://bostontaxinstitute.com or contact Lucien P. Gauthier, Esq., CPA via email at
Wednesday, August 22, 2018 from 8:00 am to 5:00 pm
Location: Fireside Inn – Portland, ME
Host: Boston Tax Institute
Speaker: Cory J. Bilodeau, Esq.
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
Saturday, September 15, 2018 from 9:00 am to 12:00 pm
Location: Schofield Armory, 750 New London Avenue, Cranston RI
Host: Leo H. Fox, CPA and the RI Army National Guard Retiree Association, Inc.
Speaker: Cory J. Bilodeau, Esq.
For additional information, please contact Leo H. Fox, CPA at (401) 368-1346.
Wednesday, September 19, 2018 from 8:30 am to 4:30 pm
Location: Hilton Garden Inn, Waltham MA
Host: Massachusetts Association of Accountants
Speaker: Cory J. Bilodeau, Esq.
Choice & Changes of Entity under the TCJA including tax ramifications of entity changes: The corporate income tax rate has been slashed but the double taxation regime persists for C-corporations. Were the corporate reforms enacted by the Tax Cuts and Jobs Act enough to level the tax playing field between C-corporations and pass-through entities? How is the choice of entity analysis changed by the new Qualified Business Income deduction of up to 20%? This seminar will discuss choice of entity considerations in the post-Tax Cuts and Jobs Act world of the Internal Revenue Code. While particular emphasis will be focused on income, employment and Massachusetts local tax issues applicable to C-corporations, S-corporations, partnerships and limited liability companies, non-tax legal and business issues impacting the choice of entity question will also be discussed. The goal of this seminar is to provide tax and accounting practitioners with practical guidance to counsel clients on selecting a form of entity that will best suit their business needs throughout the lifecycle of the venture. Tax reform has changed the analysis and practitioners must learn to consider anew the perennial choice of entity question.
Calculating the New IRC §199A: “Qualified Business Income” with a 20% Deduction for Pass-Through Entities and Schedule C Filers. As its name suggests, the purpose of the 2017 Tax Cuts and Jobs Act is to reform the Internal Revenue Code to promote economic growth. The Tax Cuts and Jobs Act seeks to achieve its goals in both straightforward and complex manners. In an attempt to make C-corporations great again, the corporate income tax rate has been slashed. For pass-through entities tax reform is more complex. This seminar will focus on new Code Sec. 199A and its Qualified Business Income Deduction. Intended to reward small business owners for investment in employees and capital assets, this powerful new tax deduction permits small business owners to claim a tax deduction equal to up to 20% of the income from their pass-through businesses. In this seminar, we will explore the mechanics of the Qualified Business Income Deduction and provide a roadmap to navigating the opaque language of new Code Sec. 199A. Through practical examples, this seminar will teach how the Qualified Business Income Deduction applies to taxpayers operating in the real world as well as the technical expertise needed to navigate Code Sec. 199A’s multistep analysis. Audience participation is encouraged and ample time will be afforded to address participant questions so attendees are encouraged to come prepared. Clients have questions about how tax reform will affect them – after this seminar you will have answers.
To Register, please contact Maria G. Burns, Executive Director at (781) 246-7788 or via email at
Wednesday, October 4, 2018 from 8:30 am to 4:30 pm
Location: Hilton Garden Inn, Waltham MA
Host: Massachusetts Association of Accountants
Speaker: Cory J. Bilodeau, Esq.
Planning Opportunities for Real Estate Owners Before and After the Tax Cuts and Jobs Act: The 2017 Tax Cuts and Jobs Act represents a significant change in the Internal Revenue Code – largely for the better as far as commercial real estate owners and investors are concerned. At this seminar, the impact of the Tax Cuts and Jobs Act on commercial real estate owners, investors and operators will take center stage as we discuss how tax reform impacts the real estate world. Specific attention will be given to notable tax reform changes affecting commercial real estate including the new loss carryforward and expensing rules, bonus depreciation, and Code Sec. 179 options. Updates on recent Court decisions impacting tax planning for commercial real estate owners including with respect to 1031 exchanges will also be discussed. Particular attention will also be given to investment credits available to commercial real estate owners. Ample time will be afforded for audience participation and questions. The goal of this seminar is to provide attendees with a clear understanding of commercial real estate tax planning and cost recovery strategies in the post-tax reform world through clear analysis and helpful examples to showcase how recent tax law changes impact real world situations.
To Register, please contact Maria G. Burns, Executive Director at (781) 246-7788 or via email at
Friday, November 16, 2018 from 8:00 am to 5:00 pm
Location: Clarion Inn, Seekonk MA
Host: Boston Tax Institute
Speaker: Cory J. Bilodeau, Esq.
Choice & Changes of Entity under the TCJA including tax ramifications of entity changes: The corporate income tax rate has been slashed but the double taxation regime persists for C-corporations. Were the corporate reforms enacted by the Tax Cuts and Jobs Act enough to level the tax playing field between C-corporations and pass-through entities? How is the choice of entity analysis changed by the new Qualified Business Income deduction of up to 20%? This seminar will discuss choice of entity considerations in the post-Tax Cuts and Jobs Act world of the Internal Revenue Code. While particular emphasis will be focused on income, employment and Massachusetts local tax issues applicable to C-corporations, S-corporations, partnerships and limited liability companies, non-tax legal and business issues impacting the choice of entity question will also be discussed. The goal of this seminar is to provide tax and accounting practitioners with practical guidance to counsel clients on selecting a form of entity that will best suit their business needs throughout the lifecycle of the venture. Tax reform has changed the analysis and practitioners must learn to consider anew the perennial choice of entity question.
Click on the Link to Register: http://bostontaxinstitute.com or contact Lucien P. Gauthier, Esq., CPA via email at
Wednesday, November 28, 2018 from 8:00 am to 5:00 pm
Location: Clarion Inn, Seekonk MA
Host: Boston Tax Institute
Speaker: Cory J. Bilodeau, Esq.
Partnerships, Partners and LLCs: Topics include an overview of partnership taxation beginning first with choice of entity considerations and then following a partnership through its lifecycle as a business venture. This seminar will cover the formation of a partnership, contributions of money and property, structural considerations affecting partnership allocations, distributions, sales and exchanges of partnership interests, and wind up of the partnership as a business entity. The coverage of each topic will address fundamental concepts, practical application, and seminal/recent case law affecting “hot” areas of partnership taxation including the Tax Cuts and Jobs Act.
Click on the Link to Register: http://bostontaxinstitute.com or contact Lucien P. Gauthier, Esq., CPA via email at
Friday, November 30, 2018 from 8:00 am to 5:00 pm
Location: Providence Marriott - Downtown
Host: McLaughlinQuinn LLC
Speakers and Topics: (to be announced)
22nd Annual Federal and State Tax Update (additional information and registration will be available in September 2018)