Recent developments in several sets of important tax rules will affect tax strategies for many owners of partnerships, LLCs and S corporations. This [seminar] will address the interaction of the self-employment, passive activity and net investment income tax rules on owners of pass-through entities. For example, what are the best strategies for active owners of pass-throughs? What strategies can be utilized to assist passive investors? Do S corporations have advantages over partnerships and LLC with respect to the Net Investment Income Tax? Will the new rules influence how sales and dispositions are structured? How can pass-throughs be restructured so mitigate the impact of these new rules? This webinar will provide you with concrete knowledge of the new rules so that you can navigate them efficiently and avoid traps for the unwary.
The Stakes -- Overview of the Passive Activity, Self-Employment and Net Investment Income Tax Rules
Analysis of Self-Employment Tax Rules for Limited Partners
Net Investment Income Tax Rules for Limited Partners and S Corporation Shareholders
Net Investment Income Tax Rules for Limited Partners and S Corporation Shareholders
Tax Strategies for Partnerships
Tax Strategies for S Corporations
Smith, Gambrell & Russell, LLP
Partner
[email protected]
4048153685
Joe’s practice focuses on corporate, tax and finance. He is involved with a wide variety of businesses and transactions, and has extensive experience in - Structuring M&A transactions, from both the buyer and seller sides; - Negotiating executive compensation arrangements (qualified and non-qualified); workouts, restructurings and bankruptcy; corporate transactions; partnerships and LLCs; financial products; - Tax aspects of real estate development, property finance, and like-kind exchanges; international transactions (both inbound and outbound); and - Tax-exempt organizations (including healthcare, advocacy and religious organizations). In addition to transactional work, Joe represents clients in tax controversy work, including audits, appeals, National Office submissions, and regulatory hearings, as well as Tax Court and District Court litigation Joe is a frequent writer and speaker on a variety of business, tax and finance topics. He has published almost 100 articles in journals or in-house newsletters, and has participated in over 60 presentations or seminars. His articles have appeared in the National Law Journal, Mergers & Acquisitions magazine, Tax Notes Today, the Journal of Real Estate Taxation, the Journal of S Corporation Taxation, the Journal of Multistate Taxation, Tax & Finance Newsletter, and the NYU Institute on Federal Taxation. In addition, he has spoken at meetings and seminars organized by numerous organizations, including the American Bar Association, the White House Conference on Small Business, the U.S. Small Business Administration, the Georgia Electronic Commerce Association, the Federation of Exchange Accomodators, the International Reinsurance Conference, the Service Corps of Retired Executives, the American Health Lawyers Association, the Southeastern Health Law and Policy Forum, and the United Way, as well as several panel-type TV discussion programs. Joe is admitted to practice in Georgia, the District of Columbia and Louisiana.