Single-member LLCs (SMLLCs) & Corporate Elections

  EVENT DATE

September 05, 2019

  PRESENTER(s)

Vicki L. Mulak

  1:00 PM ET | 12:00 PM CT | 10:00 AM PT | 120 Minutes

Course Field of Study : Tax
Course Program Level : Basic


* Not able to attend the live session? We can arrange an on-demand session for You. Please call 1-951-801-2324


DESCRIPTION



As disregarded entities for federal purposes, single-member LLCs (SMLLCs) have no separate federal filing requirement, unless a corporate taxation election is executed.  This session will address the unique characteristics and planning opportunities for single-member LLCs, including the impact of being individually-owned, corporately-owned, or owned by a partnership or multi-member LLC.

Session highlights:

  • To understand the issues involved in working with SMLLC clients.
  • To explore the planning opportunities and issues that are related to what kind of taxpayer owns the SMLLC.
  • To highlight the planning possibilities for SMLLCs when working with tax deferred exchanges.

Who Will Benefit:

  • Enrolled Agents
  • CPAs
  • Attorneys
  • Accountants
  • California CTEC tax preparers





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