CPE Course Draws By an Owner Employee from a Closely Held Business

October 28, 2017

1:00 PM — 3:00 PM

Location Webinar

Member Price $79.00
Non-member Price $109.00

Curriculum Taxation

Field of Interest

Level Update

Designed For

Any person desiring to properly structure the draw of cash or property from a closely held business to its owner (typically owner employee) to achieve intended tax results

2.00 credits

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*To empower the participant to understand each context within which draws by owner employees from their closely held businesses are taxed and how to structure such payments for best tax results


* How the rules for owner draws from C corps, S corps, partnerships, LLCs and sole proprietorships differ by context

* Trends in reasonable compensation for C corps, S corps and partnerships

* IRS' recent attack on "reasonable rents" (how do you figure a "reasonable rent" anyway?)

* Structuring a reasonably low salary from an S corp

* Structuring a reasonably low guaranteed payment from a partnership (can it even be done?)

* Recent case instructing how a loan to an S corp can be repaid (by the S corp) (even when the repayment pays the shareholder's personal expenses)

* How other taxpayers fail big on the loan repayment argument

* IRS' recent constructive dividend frenzy in Tax Court

* How C corps may not be as bad as you think

* How S corps are faring better in the courts than partnerships currently (in avoiding employment tax) and what to do about it 

* Proper structure of loans and "capital to loan" ratios to keep it clean  






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