Past Seminars

An overview of the impact under the Tax Cuts and Jobs Act affecting client’s income and estate tax planning goals. Presented by Anthony A. Garcia, J.D., LL.M.

8.0 hours CE/CFP and 6.75 hours CLE - Andrea Paisley, J.D. Choice of Entity after the Tax Reform Act – An overview of selected issues in choosing among forms of business organizations made pertinent by tax reform changes. Chris Goodrich, J.D., LL.M. New Capital Gains Planning - An overview of new Code section 1400Z-2 relating to Opportunity Zones and the Code section 1202 exclusion of gain from selling qualified small business stock. Anthony Garcia, J.D., LL.M. Current Developments in Estate…

MERGERS & ACQUISITIONS SEMINAR ~ 2/28/2019 8:00AM - 11:30AM, 4.0 CPE/CFP Hours Jay R. Houren ~ THE IMPACT OF THE TAX CUT AND JOBS ACT OF 2017 ON MERGERS & ACQUISITIONS A practical discussion of the recent tax changes business owners and potential buyers should consider when buying or selling a business. Andrea M. Paisley ~ PREPARING TO SELL: WHAT BUSINESS OWNERS SHOULD DO BEFORE LOOKING FOR A BUYER Administrative and business actions a seller can take before marketing their…

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.  

Outbound international taxation for individuals and closely held businesses.  An overview of strategies in determining how to structure outbound transactions.  

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.

An overview of partnership tax issues including Code Section 752 and the at-risk rules.  

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.