Choice of and Formation of Entity - Tax Staff Essentials

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 7.50
  • Credit Type(s)
    • Taxes (Technical) (7.50)
  • Prerequisites
    • Experience in business taxation

  • Vendor
    • AICPA
  • Level
    • Intermediate
  • Fields of Study
    • Taxes
  • Message
    • When & Where You Want

Description

Help clients navigate entity issues. Learn the best techniques to select various entity forms to solve your clients' tax and business problems.

Designed For

  • CPA firm seniors (and above) and other tax professionals looking for the best techniques to select various entity forms to solve their clients' tax and business problems.

Objectives

  • Understand the types of business entities and the tax advantages and disadvantages of each.
  • Identify circumstances that warrant converting from an S to C corporation and gain a basic understanding of how to make the conversion.
  • Interpret tax issues related to the formation of a corporation.
  • Evaluate other considerations regarding different entities and the impact on the business owner.

Highlights

  • Types of entities
  • Formation and elections
  • Start-up and organization costs
  • Advantages and disadvantages comparison

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