Steve Looney to be a featured presenter on June 11 – Live Video Webcast for American Law Institute (ALI)- ABA

Federal Tax Planning Opportunities and Pitfalls in Using Disregarded Entities

Monday, June 11, 2012

12:00 p.m. – 2:45 p.m. EST

Steve Looney is one of two featured presenters for the American Law Institute (ALI) CLE programs on June 11, 2012 thru a Live Video Webcast.  Learn the benefits and drawbacks of using disregarded entities!

Program Schedule

All times eastern daylight

12:00 p.m.  Welcome and Introduction
• Definitional issues and concepts in forming a single member entity for state law and federal income tax purposes; treatment for employment tax purposes
• Elections to reverse tax treatment by filing Form 8832
• Treatment of foreign organized entities under the check-the-box regulations
• The Qualified Subchapter S Subsidiary; the Subchapter S “defective entity”

1:30 p.m.   Break

1:45 p.m.   Program Resumes
• Use of defective entities in business acquisitions and reorganizations
• The use of “hybrid” and “reverse hybrid” entities in cross-border settings
• Treatment of single member entities for estate planning purposes

2:45 p.m.   Adjournment

To register, please go to:

Tuition for this Video Webcast is $199.00.

Tuition for the webcast includes a set of electronic course materials, access to the webcast and online access to the archived program after the webcast.