Advanced Tax Issues for LLCs
Reinhart Attorneys Lucien A. Beaudry and Kristina E. Somers will speak on "Advanced Tax Issues for LLCs" in Milwaukee on August 7 at the National Business Institute's seminar: "Advanced LLC Issues." During their presentation from 10:00 am to 11:40 am, they will discuss:
- Compensation Planning – Profits Interests and Code Section 409A
- Planning for Self-Employment Tax
- Using Elections to Make Optional Basis Adjustments to Minimize Tax in Distributions
- Special Allocations and Preferred Distributions
- Federal Income Tax Techniques Involved in the Use of Disregarded Entities (Single Member LLCs) in Mergers, Acquisitions and Dispositions
- Formation of LLCs – State Choice of Forum Issues
- State Income/Franchise Tax Treatment of LLCs and Withholding Issues
- Sales/Use Tax Transaction and Reporting for LLCs
- Miscellaneous State and Local Tax Issues Relating to LLCs (e.g., Real Estate Transfer Fees and Excise Taxes)
- California Annual Fee on LLCs – Unconstitutional Yet Amended