United States

Tax trends and developments facing pass-through entities

Washington National Tax quarterly update webcast

RECORDED WEBCAST  | 

Download the webcast slides

The income of business entities that are not taxed as C corporations—proprietorships, partnerships, LLCs and S corporations—is currently taxed to their owners at individual rates.

That is mostly a net benefit when compared to the total taxes imposed on owners of C corporations. However, legislative and administrative changes under discussion might reduce those benefits, particularly as corporate tax revenues decline and pass-through entities play a larger role in the U.S. economy.

Discussion topics include:

  • Developments on Capitol Hill that could shift the tax burden from large corporations to middle-market pass-through entities
  • Planning opportunities to minimize the 3.8 percent net investment income tax and related self-employment or FICA taxes.
  • The risks and rewards of treating fixed partner compensation as W-2 wages
  • How the treatment of carried interest may affect plain vanilla operating businesses

Panelists include:

  • Don Susswein, Principal, Washington National Tax
  • Ed Decker, Director, Washington National Tax

Learning objectives:

  • Participants will explore the current tax climate for passthrough entities and consider how potential changes on Capitol Hill could affect future taxation.

AUTHORS


Event Information

Who should attend?
Owners and CEOs of general partnerships, S corporations, LLCs and LLPs CFOs, controllers and tax professionals of large pass through entities.

Where
Webcast

CPE credit available
1 CPE credit

More information
Contact us or call 800-274-3978