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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!
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: http://www.ali-aba.org/index.cfm?fuseaction=courses.course&course_code=VCT0611.
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.