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Taxation of Pass-Through Entities at the Owner Level

Length: 2 hours 29 minutes

This program will include discussion of the different types of pass-through entities, the difference in tax treatment for single-owner entities and multiple owner entities, the required filings for each type of entities at the federal, state and local levels, choice-of-entity considerations for the new entrepreneur, potential tax litigation considerations for pass-through entity owners, the treatment of loss carry backs and carry forwards in pass-through entities, merger and acquisition considerations for owners of pass-through entities, and employment and withholding tax considerations for owners of pass-through entities.

Program Chair: Scott L. Fenstermaker, The Law Offices of Scott L. Fenstermaker, P.C.

CLE credit: New York: 3.0 professional practice; New Jersey: 3.0 General MCLE; and California and Pennsylvania: 2.5 General MCLE

Agenda

6:00 p.m. – 6:05 p.m. Welcome and Introduction
Scott L. Fenstermaker

6:05 p.m. – 6:35 p.m. Choice of Pass-Through Entity & Taxation of S Corporation Taxation Issues
Anthony Pulice

6:35 p.m. – 7:05 p.m. Partnership and LLC Taxation and Allocation Issues
Vadim Blikshteyn

7:05 p.m. – 7:15 p.m. Break

7:15 p.m. – 7:45 p.m. Pass- Through Entity State & Local Taxation Issues
Barry Horowitz

7:45 p.m. – 8:15 p.m. Mergers & Acquisitions Pass- Through Entity Tax Issues
Edward Wei

8:15 p.m. – 8:45 p.m. Pass-Through Entities from a Corporate Law Perspective
Bob Gavigan

8:45 p.m. – 9:00 p.m. Q & A



Original Recording Date: 5/5/2015


Produced By:

New York City Bar Association

Course Materials

  • Taxation of Pass-Through Entities
  • Handout
  • Affirmation of Self-Study