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Strategic Planning for Business Entities after 2017 Tax Reform


The 2017 tax reform act made huge changes to the desirability of C corporations relative to pass-through entities. However, the political winds in Congress can change, as evidenced by the Tax Reform Act of 1986 introducing a top tax rate of 28% for ordinary income and capital gains, which changed over time significantly. 

We will discuss how the new law changes dynamics for annual income taxation and for the sale of a business, how one might respond to those changes, and what to do if the paradigm shifts when the political climate changes again.

This webinar will discuss:

  • How the impact of the new tax rates for C corporations and the 20% deduction for pass-through entities may motivate C corporation taxation
  • How these rules change the paradigm for transferring a business and how this informs a decision to change to a C corporation
  • Strategies for changing a business entity’s status when the rules change again

The live presentation of this webinar was approved for 1.0 hour general CLE credit in California and Illinois and 1.2 hours of general CLE credit in Missouri. CLE credit is no longer available for this recording.

Steve Gorin

This webinar was a joint presentation by Thompson Coburn and The Missouri Chapter of the American Academy of Attorney-CPAs.

Steve's 4th Quarter 2017 newsletter, which includes a link to updated Gorin Business Structuring Materials, is available here.

Originally Presented:
January 30, 2018