May 2019
Real Estate Tax Update presented by Chris M. Goodrich, J.D., LL.M.
When is real estate an “active” trade business for Code Sections 1411, 1202, 199A and 1400Z-2? An overview of characteristics and income taxation of business entities and the tax consequences of property transactions.
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International Tax Update presented by Peter Marmo, J.D.
Outbound international taxation for individuals and closely held businesses. An overview of strategies in determining how to structure outbound transactions.
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Activity Grouping, presented by Emily Bivona, J.D., C.P.A.
Threading the needle of strategic planning around activity grouping for purposes of Code Section 199A deduction, passive activity limitations under Code Section 469, and the net investment tax. An overview of strategies in identifying passive and at-risk activities and how taxation of such activities differ.
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Partnership Tax Update, presented by Jay R. Houren, J.D., C.P.A.
An overview of partnership tax issues including Code Section 752 and the at-risk rules.
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QSSTs, ESBTs, IDGTs, QRTs . . . OMG!
Issues and planning considerations surrounding the ownership of S Corporation stock by trusts. A discussion of income taxation of trusts and estates and how to report income and the appropriate deductions.
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