Business Entity Selection in Light of Our Changing Tax Laws

This keynote presentation will address the following issues:

• Type of entity and its annual income tax burden in various distribution scenarios
• Effect of entity on long-term extraction of fund from the entity and the ability to engage in estate planning strategies
• Brief overview of Code § 199A deduction
• Converting from S Corporation to C Corporation
• Taxation of sale of business varying by type of entity
• Recommended short-term and long-term structure and why