Key Partnership and S Corporation Tax Planning Strategies

Overview

HELENA CLUSTER CLASS

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.

This course also has a VIRTUAL option. Please see 'MTCPA Webcasts' tab on the CPE page.

HOTEL
MTCPA has a room block at the Delta Hotels Helena Colonial on 8/19-20/2025-. Please reference "Montana Society of CPAs" when calling to book. 406-443-2100 or 866-211-4604.  Standard Room: $199 + tax. Rate available until 8/01/2025

Highlights

• Timely coverage of breaking tax legislation
• Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares
• At-risk and passive activity loss considerations
• Basis planning
• Relating party transactions: making them work
• Income splitting and shifting with family can create considerable benefits
• Sale of ownership interest and NIIT considerations

Prerequisites

Experience with business clients

Designed For

All tax practitioners, both those working in public accounting as well as those in private industry, who are responsible for tax planning for their clients and/or companies.

Objectives

After completing this course you will be able to . . .

• 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

Preparation

None