Most of our clients are pass-through entities for which many of the general business strategies are subject to additional limitations. To provide the tax planning strategies for closely-held business clients that will bring more revenue, this course focuses on the special concerns and techniques the practitioner needs to thrive in this market.
Learning Objectives
- Understand how the strategies and techniques in business-related tax planning are modified for pass-throughs
- Understand the special problems when transactions involve the business, its investors, and related businesses and individuals
Major Topics
- Basis planning: at-risk and passive considerations
- Net investment income planning
- Related party transactions: making them work
- Income splitting and shifting with family can create great benefits
- Compensation for pass-through owners
