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Choice and Formation of Entity
Tax
Webcast

Choice and Formation of Entity

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

$179 - $219
Do you have an AICPA membership? Log in to apply your member discount.

Format

Webcast

Date

Jan 31, 2022

NASBA Field of Study

Taxes

Level

Intermediate

CPE Credits

4

Author(s)

J. William Harden

Availability

3 months

Product Number

VTSECFE21110

 Part of Webcast Pass
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 Business & partner 
Product Details

Understand the optimal form of entity

Know the choices
Understand key issues surrounding the factors that drive the optimal form of organization for a business. Understand why the choice of entity is relevant throughout the life of a business — from a new business choosing the correct form of entity to accomplish the company’s goals to knowing when an entity change is needed.

Tax consequences
Understand the tax consequences of the sale or liquidation of the various forms of doing business. Learn about the ever-increasing tax advantages and disadvantages of general and limited partnerships, C and S corporations, LLCs, LLPs, and individual proprietorships — all updated for tax reform.

Using case studies from real-life client situations, gain an understanding of the issues.

Key Topics

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

Learning Outcomes

  • Recognize 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.
  • Recognize tax issues related to the formation of a corporation.
  • Identify and evaluate other considerations regarding different entities and the impact on the business owner.

Who Will Benefit

  • 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.
Credit Info
CPE Credits
4
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
Experience in business taxation
Access
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
Duration
4 hrs
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
$219.00
AICPA Members
$179.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Speakers
J. William Harden
Ph.D., CPA, ChFC
University of NC Greensboro / Greensboro, NC Bill is an Associate Professor in the Bryan School of Business and Economics at UNC Greensboro where he teaches tax courses on flow-through entities, individual and corporate tax, tax research, IRS practices and ethics. Bill has over twenty years of experience in taxation. He began his public accounting career in 1990 in the Dallas office of one of the Big Six accounting firms. In addition to his university teaching, Bill consults on tax and financial planning issues and maintains a sole practice in North Carolina, focusing on taxation and financial consulting for small businesses and individuals. Bill has testified before the House Ways and Means Oversight Sub-Committee on internet taxation issues. He was the recipient of a Lybrand Certificate of Merit in 2002. Bill has been involved in CPE instruction for over a decade. He was the author of the AICPA’s tax update courses from 2007 through 2012 and received AICPA instructor awards in 2011, 2012 and 2013. Bill also received NCACPA outstanding instructor awards in 2009, 2010 and 2011. Bill has authored over 30 publications in tax accounting and financial planning journals, including the Journal of Financial Service Professionals, Strategic Finance, National Tax Journal, Journal of Business Finance and Accounting, Tax Notes, Tax Advisor, Journal of the American Society of CLU and ChFC. Mr. Harden is currently a member of the American Accounting Association, the American Taxation Association, the National Tax Association, the AICPA, and the North Carolina Association of CPAs. He is a past board member of the Piedmont Chapter of the NCACPA.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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Choice and Formation of Entity
Jan 31, 2022
Select from the following options:
Jan 31, 2022
2pm6pm GMT
Nonmember Price
$219.00
Price excluding sales tax
$219.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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