Planning with Single Member LLCs, Part 1 & 2 - Audio Webcast
Day 1 – October 4
- Classification of LLCs for income tax purposes – what does “nothing” mean?
- Formation and organizational issues – how they differ from multi-member LLCs
- Relationship to S Corps – as owners, as subsidiaries, as Single Member LLCs themselves
- Single Member LLCs as charities or as property of charities – and gifting issues
- Merger and acquisition issues involving Single Member LLCs
- Series LLCs as an alternative to commonly owned Single Member LLCs
Day 2 – October 5
- Changes in tax classification of Single Member LLCs
- Single Member LLCs and general partnerships – which may own which?
- Piercing the veil of a Single Member LLC
- Compensation issues and traps
- Use of charging orders against Single Member LLC distributions
- Use of SMLCCs in real estate transactions, including Like-Kind Exchanges
- State tax and excise tax overview
Faculty: Paul Kaplun, Venable LLP, Washington, D.C. and Elizabeth Fialkowski Stieff, Venable LLP, Baltimore, MD
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 |
| CBA Business Law Section Member | $69.00 |
| CBA Real Estate Law Section Member | $69.00 |
| CBA Tax Law Section Member | $69.00 |
| CLEACCESSPASS - Elite Pass Holder | $0.00 |
- General Credits: 2.00
- Ethics Credits: 0.00
- EDI Credits:
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