United States

Re-evaluating your choice of entity after tax reform


Most pass-through businesses consider their entity structure only once, at the time of formation. However, the Tax Cuts and Jobs Act has taken the traditional rules and turned them upside down. Corporate tax rates have been slashed from 35 percent to 21 percent while pass-through businesses such as S corporations and partnerships may now qualify for a new pass-through deduction that would effectively cut their tax rates from 39.6 percent to 29.6 percent.

Re-evaluating your entity structure has never been more important.

Join us on Tuesday, March 20 at 1 p.m. EDT as we discuss how tax reform has transformed the playing field for pass-through entities. During this 60-minute webcast, we will discuss:

  • Why should I remain an S corporation, effectively paying a 29.6 percent tax rate, if I can get a 21 percent tax rate as a C corporation?
  • Can my partnership convert to C corporation status and enjoy the lower corporate tax rate?
  • ·Are there issues beyond the annual tax savings I should be considering?
  • What role do state and international considerations play in this decision?
Nick Passini

Senior Manager

Ed Decker


Ed advises on complex S corporation and partnership tax planning issues affecting pass-through entities. Reach him at ed.decker@rsmsus.com.

Areas of focus: Partnership Tax PlanningWashington National Tax

Charles Britt

Senior Manager

Dave Luzi


Learning objectives
After attending this course, participants will be able to communicate some of the considerations that pass-through entities should take into account when evaluating their choice of entity in a post-tax reform environment. 

CPE credit available
RSM US LLP is pleased to offer one CPE credit for attending this webcast. To qualify, you must log in to the webcast and provide your first name, last name and email address. You must remain logged in for a minimum of 50 minutes and answer 75 percent of the polling questions to receive credit. Group CPE credit is not available. For more information regarding administrative policies, such as refunds, cancellations and complaints, please contact us.

RSM US LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Advance preparation: None | Program level: Basic | Prerequisites: None | Delivery method: Virtual group live
Field of study: Taxes | CPE: One credit

Register for the webcast below

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Need immediate assistance?

To discuss how our team can help your business, contact us by phone 800.274.3978

Event details

Who should attend
CFOs, controllers, tax titles

Date and time
Tuesday, Mar. 20, 2018
1 p.m. EDT | Noon CDT
60 minutes

CPE credit
One CPE credit is avaialble to eligible participants


More information
Email us or call +1 800 274 3978