CPE Course

<FONT size=2 face=""Arial, Helvetica, sans-serif"">In this litigious climate, business owners need to consider methods of reducing their exposure to legal liability. Further, states are much more aggressive in pursuing nexus tax liability. Exploring when to run a business as a single entity or when to step up to multiple entities is a growing area of business and tax planning.

<FONT size=2 face=""Arial, Helvetica, sans-serif"">Learning Objectives:

• <FONT size=2 face=""Arial, Helvetica, sans-serif"">Identify circumstances where multiple business entity structures could be appropriate
• <FONT size=2 face=""Arial, Helvetica, sans-serif"">Discuss the pros and cons of various business structures
• <FONT size=2 face=""Arial, Helvetica, sans-serif"">Understand the related tax issues

<FONT size=2 face=""Arial, Helvetica, sans-serif"">Major Topics:

• <FONT size=2 face=""Arial, Helvetica, sans-serif"">Identification of different types of structures such as subsidiaries, brother/sister companies, tax disregarded entities, and joint ventures
• <FONT size=2 face=""Arial, Helvetica, sans-serif"">Maximizing the benefits and minimizing the problems in using Qualified Subchapter S Subsidiaries vs. Single Member Limited Liability Companies
• <FONT size=2 face=""Arial, Helvetica, sans-serif"">Legal liability protection benefits in using multiple business entities
• <FONT size=2 face=""Arial, Helvetica, sans-serif"">State tax law and nexus issues
• <FONT size=2 face=""Arial, Helvetica, sans-serif"">Using multiple business entities to diversify business ownership as incentives for management teams
• <FONT size=2 face=""Arial, Helvetica, sans-serif"">Holding companies: when to use them
• <FONT size=2 face=""Arial, Helvetica, sans-serif"">Using different methods of accounting for different related entities
• <FONT size=2 face=""Arial, Helvetica, sans-serif"">Related issues, including using common paymasters, related party issues, and much more!