Estate and Succession Planning
Dean Mead’s Estate and Succession Planning Department is one of the largest and most respected groups of estate planning attorneys in Florida. We are frequently…
Dean Mead’s Estate and Succession Planning Department is one of the largest and most respected groups of estate planning attorneys in Florida. We are frequently…
Dean Mead’s Tax Department handles tax planning issues for businesses and individuals. The attorneys in our department have extensive experience in a full range of…
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 the webcast includes a set of electronic course materials, access to the webcast and online access to the archived program after the webcast.