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Choice of and Formation of Entity - Tax Staff Essentials
CPE Self-study

Choice of and Formation of Entity - Tax Staff Essentials

Provides an overview of the ever-increasing tax advantages and disadvantages of general and limited partnerships, C and S corporations, LLCs, and LLPs, as well as individual proprietorships.

$129 - $179
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Intermediate

CPE Credits

7

Author(s)

Charles A. Borek

Availability

1 year

Learning Outcomes
  • Understand the types of business entities and the tax advantages and disadvantages of each.
  • Identify circumstances that warrant converting from S to C Corporation and gain a basic understanding of how to make the conversion.
  • Interpret tax issues related to the formation of a corporation.
  • Evaluate other considerations regarding different entities and the impact on the business owner.
Key Topics
  • Types of entities
  • Formation and elections
  • Start-up and organization costs
  • Advantages and disadvantages comparison
Product Details

Save when you buy the complete Tax Staff Essentials, Level 2 online bundle.

Choice of entity issues are relevant throughout the life of a business. When starting a new business, a crucial first decision is choosing the correct form of entity to accomplish the company's goals. Likewise, it is equally important to know when an entity change is needed as well as the tax consequences of the sale or liquidation of the various forms of doing business.

Updated for Tax Reform, this self-study course provides an overview of the ever-increasing tax advantages and disadvantages of general and limited partnerships, C and S corporations, LLCs, and LLPs, as well as individual proprietorships.

This course will help you hone in on the key issues surrounding the myriad of factors that drive the optimal form of organization for a business. It also includes several case studies from reallife client situations.

Who Will Benefit
  • CPA firm seniors (and above) and other tax professionals looking for the best techniques to select various entity forms to solve their clients' tax and business problems
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$179.00
AICPA Members
Online
$139.00
Tax Section Members
Online
$129.00

Looking for group pricing?

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Credit Info
CPE Credits
Online
7
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
Experience in business taxation
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Instructors
Charles A. Borek
CPA, JD, MBA
Chuck Borek is a CPA and attorney with over 20 years of professional experience dealing with both business and nonprofit clients and has served in the capacity of officer and board member for several entities. He is also an award-winning speaker on a variety of accounting topics, having conducted over 300 live and web-based presentations across the country. After serving for several years as a partner in a regional CPA firm in the Washington, DC area, Chuck founded The Borek Group, LLC, which develops professional education materials for both CPAs and lawyers. He concurrently acts as a consultant to the Columbia, Maryland firm of Davis, Agnor, Rapaport & Skalny, LLC. In addition to his professional experience, Chuck has taught graduate students at American University and at the University of Baltimore and undergraduate students at Prince George's Community College in Maryland, where he held the position of Associate Professor of Accounting from 1998 to 2003. He is also a former Commissioner on the Howard County (Maryland) Pension Oversight Commission. Chuck has authored multiple books, articles, and professional publications for many organizations, including AICPA and BNA. He is currently working on several projects for a variety of publishers.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Choice of and Formation of Entity - Tax Staff Essentials
Select from the following options:
Online
$179.00
Nonmember Price
$179.00
Price excluding sales tax
$179.00
Do you have an AICPA membership? 
Log in to apply your member discount.
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