WEBINAR: Disregarded Entities: Now You Don't See Them, Now You Do - E3S5R-T-01059-26-O
2 Hours Tax (Federal); IRS:
What is a disregarded entity (DE)? It is a business entity that is generally disregarded from its owner for federal income tax purposes, but not disregarded for (some or all) other purposes. If an entity is "disregarded" for federal income tax purposes, it may be "regarded" for other federal tax, federal law and state law purposes. Yes, indeed, a plethora of exceptions to being "disregarded" exist. This unexpected, eye opening course capably explores and drills into what the tax planner, tax preparer and taxpayer must know about the disregarded entity rules and exceptions to them.
Learning Objectives
- Recognize how to analyze and detect when an entity is disregarded and when it is regarded
- Identify how to take advantage of the differences between the same entity being regarded in some contexts and disregarded in others for maximum asset protection and tax savings
- Identify issues under the check-the-box regulations
- Identify the new BBA (CPAR) rules affecting disregarded entities, which in places, replaced the prior TEFRA rules
- Identify the type of arrangement that reduces the employer share of employment taxes
- Identify the effect of being a disregarded entity on a partner’s basis in his partnership interest
Registration Options
|
Registration Options
|
Credits | Price |
|---|---|---|
|
Member
Registration Ends 7/8/26 at 1:00 PM EDT
|
2.00 (Tax (Federal)) | $59.00 |
|
Non-Member
Registration Ends 7/8/26 at 1:00 PM EDT
|
2.00 (Tax (Federal)) | $89.00 |
Bradley Burnett, J.D., LL.M.
Bradley is a practicing tax attorney, licensed in Colorado, with 38 years of tax practice experience. His practice emphasis is on tax planning and tax controversy resolution. Prior to establishing his own law firm in 1990, he practiced tax accounting with national and local CPA firms, worked as a trust officer for a Denver bank, and managed the tax department as partner in a medium-sized Denver law firm. After receiving his undergraduate degree in accounting and law degree (J.D.), he earned a Master of Laws (LL.M.) in Taxation from the University of Denver School of Law Graduate Tax Program.
Mr. Burnett has delivered more than 3,400 presentations on U.S. tax law throughout all 50 states, Washington, D.C., the Bahamas, Italy, Greece, Turkey and Canada. He has authored texts of 45 CPE courses. Mr. Burnett served as adjunct professor at the University of Denver School of Law Graduate Tax Program, where he pioneered an employment tax course and taught IRS practice and procedure. He has appeared on television answering tax questions for call-in viewers of Denver NBC affiliate KUSA Channel 9. Brad received the Illinois Society of CPAs Instructor Excellence Award for teaching in Chicago and five times has been the top rated, most requested instructor for CPA Society annual tax conferences.
No show - No refund - no exceptions. No refund will be issued for any webinar in which the login information and course material has already been distributed. Please check spam/junk folders. No refund nor credit for a future program will be issued for any webinar for which you are registered but fail to attend. Applicable webinar bundle credits will be forfeited for any webinar no-show.
For More Information:
150 Corporate Center Drive Suite 205Camp Hill, Pennsylvania 17011
United States 800.270.3352