I am excited to share that the 83rd Institute on Federal Taxation (IFT) will be held in New York City on October 20-25, 2024, and in San Diego, California on November 17-22, 2024.
This year, I will present my latest white paper, “A Magical Mystery Tour Through Subchapter S – A Look At Some Of The Twists and Turns.” During our session, we will take a deep dive into some of the interesting, yet deceptive and/or obscure, provisions of Subchapter S that could catch the unwary off guard. Our tour will take us on a journey through some of the treacherous terrain containing the built-in gains tax, shareholder eligibility, the impact of excessive passive income on S corporations with C E&P and the impact of a fraudulent S corporation return on the shareholders, and we will end our journey frolicking through the beauty created by some interesting cases and rulings.
I am once again deeply honored and thankful for the opportunity to speak at IFT alongside some of the nation’s foremost authorities on federal taxation. At this year’s Institute, my presentation will take place during the Closely Held Businesses program, led by my longtime friend and colleague, Jerry David August, on October 24 (New York) and November 21 (California).
Links to view the full program and to register are below:
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- Institute on Federal Taxation (New York) – October 20-25, 2024
- Institute on Federal Taxation (California) – November 17-22, 2024
Serving as an IFT speaker for more than a decade has been an immensely rewarding experience, and I’ve cherished this opportunity to connect with and give back to the tax community through the NYU School of Professional Studies' educational platform. As in past years, the 83rd IFT will address a diverse range of federal taxation topics, including tax controversies, executive compensation and employee benefits, international taxation, corporate taxation, real estate taxation, partnership taxation, taxation of closely held businesses, trusts and estates, and ethics.
I hope you will be able to join us for this distinguished program sharing the latest tax trends and developments, insightful analysis, and practical guidance that you can apply to your practice. I look forward to seeing you in either New York City or San Diego!
- Principal
Larry is Chair of the Foster Garvey Tax & Benefits practice group. He is licensed to practice in Oregon and Washington. Larry's practice focuses on assisting public and private companies, partnerships, and high-net-worth ...
Larry J. Brant
Editor
Larry J. Brant is a Shareholder and the Chair of the Tax & Benefits practice group at Foster Garvey, a law firm based out of the Pacific Northwest, with offices in Seattle, Washington; Portland, Oregon; Washington, D.C.; New York, New York, Spokane, Washington; Tulsa, Oklahoma; and Beijing, China. Mr. Brant is licensed to practice in Oregon and Washington. His practice focuses on tax, tax controversy and transactions. Mr. Brant is a past Chair of the Oregon State Bar Taxation Section. He was the long-term Chair of the Oregon Tax Institute, and is currently a member of the Board of Directors of the Portland Tax Forum. Mr. Brant has served as an adjunct professor, teaching corporate taxation, at Northwestern School of Law, Lewis and Clark College. He is an Expert Contributor to Thomson Reuters Checkpoint Catalyst. Mr. Brant is a Fellow in the American College of Tax Counsel. He publishes articles on numerous income tax issues, including Taxation of S Corporations, Reasonable Compensation, Circular 230, Worker Classification, IRC § 1031 Exchanges, Choice of Entity, Entity Tax Classification, and State and Local Taxation. Mr. Brant is a frequent lecturer at local, regional and national tax and business conferences for CPAs and attorneys. He was the 2015 Recipient of the Oregon State Bar Tax Section Award of Merit.