This course allows the practitioner to understand planning
considerations and potential problems in developing a business
structure. By comparing and contrasting the tax, non-tax, and business
aspects of different business entities, including corporations,
partnerships, sole proprietorships, and limited liability companies,
participants will be better able to assist their clients in choosing the
best entity for their needs.
Learning Objectives
To allow the participant to understand the issues involved when
assisting clients in choosing the best form of business entity to meet
their needs
Major Topics
Understanding the non-tax difference in entity structures
Compare
and contrast the tax aspects of various entity structures
Discussion
of partnership issues
Discussion of sole proprietorship issues
Discussion of S corporation issues
Discussion of C corporation issues
Discussion of limited liability company issues
Organization of an
entity
Choice of entity in structuring real estate investments