Strategic Tax Planning after TCJA

Description:

Strategic Tax Planning after TCJA is a 1-day seminar (8 credits) led by Lucien Gauthier, Esq., LL.M., CPA.

Highlights:

  • Comparison of C vs. S corps (including effective tax rates and other pertinent factors).
  • Continuing significant benefits of S corps including Section 199A.
  • Taxation of C corps including a 21% flat tax rate, no AMT, unreasonable compensation, accumulated earnings, PHC, personal service corporations/qualified personal service corporations, and the sale of personal goodwill to avoid a tax a C Corp level
  • Methods of accounting for taxpayers whose average annual gross receipts do not exceed 25M
  • Tax treatment of passive activities for purposes of sections 469 and 1411
  • Real estate professionals and the election to aggregate rental real estate activities.
  • Deductible interest after 12/31/17
  • Discounts in valuing closely-held stock.
  • Abatement of taxpayer penalties using First Time Abate Administrative Waiver and U.S. v. Boyle  AND MORE...

Objectives:

Attendees will take a detailed look at many of our finest strategic tax planning ideas.

Prerequisites:

Basic knowledge of federal and state tax reporting.

Notes:

Lunch will not be provided for this event.

Category:

TX

Credits:

8

Members

Standard Fee: $260.00

Non-Members

Standard Fee: $260.00

Register Now

Vendor:

Boston Tax Institute, Ltd.

Location:

Fireside Inn & Suites
81 Riverside Street
Portland, ME 04103
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Start:

September 18, 2019 8:30am

End:

September 18, 2019 4:30pm

Check-in starts at 8:00am

Leader:

Gauthier, Lucien P.

Lucien P. Gauthier, Esq., LL.M., CPA: Boston University Collage of Business Administration (B.S. in B.A.); Boston University School of Law (Juris Doctor and Master of Laws Degrees in Taxation); George Washington National Law Center (Master of Laws); Formerly an Adjunct Assistant Profession in the Bentley College Graduate Tax Program; Tax Attorney in private practice for 50 years in the Boston area.

Designed For:

Tax practitioners advising clients in Maine and beyond.

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