Sophisticated Choice of Entity, Part 1 and Part 2 -Audio Webcast
February 2018
Sophisticated Choice of Entity, Part 1 and Part 2
Access Timely Topics and National Experts with CBA-CLE 1-Hour Audio Webcasts
Program Description:
Choosing the right entity for a closely-held business is not about a single point in time but planning for that business over long stretches of time and the likelihood of substantial change. One of those changes is the change wrought by tax law, specifically the recently enacted tax reform legislation. The new law substantially alters familiar tax law considerations when choosing the right entity for client goals, particularly when considering a range of pass-through entities. These and a multitude of other considerations often involve a sophisticated tradeoff of benefits and costs. This program will provide you with a practical guide to sophisticated choice of entity considerations, including detailed consideration of the new tax law.
Day 1: February 20, 2018:
- Advanced choice of entity considerations – management, tax, finance, regulatory, employee benefit and other considerations
- Impact of industry norms, investor expectations, and regulatory requirements on choice of entity
- Management and information rights, and the ability to restrict
- Fiduciary duties and liability of owners and managers, and the ability to modify these duties
- Economic rights – choosing among capital rights, income rights, tracking rights
- Special considerations for service-based businesses
Day 2: February 21, 2018:
- Impact of new 2018 tax law on C Corps, S Corps, and pass-through entities
- Planning for distributions of property
- Anticipating liquidity events – sale of the company, liquidation of the company, new investors/members
- Employment tax planning disparities among entities
- State and local tax considerations
- Owner and employee fringe benefit considerations
- When the first choice wasn’t correct – considerations when an entity needs to convert
Faculty:
Paul Kaplun is a partner in the Washington, D.C. office of Venable, LLP where he has an extensive corporate and business planning practice, and provides advisory services to emerging growth companies and entrepreneurs in a variety of industries. He formerly served as an Adjunct Professor of Law at Georgetown University Law Center, where he taught business planning. Before entering private practice, he was a Certified Public Accountant with a national accounting firm, specializing in corporate and individual income tax planning and compliance. Mr. Kaplun received his B.S.B.A., magna cum laude, from Georgetown University and J.D. from Georgetown University Law Center.
Norman Lencz is a partner in the Baltimore, Maryland office of Venable, LLP, where his practice focuses on a broad range of federal, state, local and international tax matters. He advises clients on tax issues relating to corporations, partnerships, LLCs, joint ventures and real estate transactions. He also has extensive experience with compensation planning in closely held businesses. Mr. Lencz earned his B.S. from the University of Maryland and his J.D. from Columbia University School of Law.
AUDIO WEBCAST INFORMATION:
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ACCREDITATION INFORMATION:
Each Audio Webcast has been submitted for 1 (or 2) General CLE Credit(s). Courses with an Ethics Component have been submitted for Ethics Credits accordingly.
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Each program will run from 11:00 a.m. to 12:00 p.m. M.T. (60 minutes each).
Registration Fees
| Non Member | $109.00 |
| CBA Member | $79.00 |
| CLE ELITE Pass Holders | $0.00 |
- General Credits: 2.00
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Access Timely Topics and National Experts with CBA-CLE 1-Hour Audio Webcasts