During this session, Larry Brant will explore entity classification under the check-the-box regulations, including developments in the law, limitations under the regulations, flexibility and planning opportunities created by the regulations, traps that exist for the unwary, and practical guidance for tax advisers.
About NYU's Advanced Subchapter S Conference
The Advanced Subchapter S Conference provides sophisticated knowledge of the “hot button” issues and intricacies of Subchapter S such as:
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- Distribution and redemption rules applicable to S corporations
- Subchapter S eligibility and election requirements
- Section 199A and its application to S corporations
- Using trusts and S corporations shareholders
- State income taxation of S corporations
- Tax planning in light of new and recent tax developments
For more information and to register, visit the NYU School of Professional Studies' Tax Conferences in July website.