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"Fundamentals of Flow-Through" Program

Seminar2019 Fundamentals of Flow-Through XXIV


Day One
8:30 AM to 5:00 PM (Luncheon and presentation 12:00-1:30)

Setting the Stage for Planning and Compliance — Choosing the Optimal Entity
Deciding among partnerships, LLCs, S corporations and C corporations — the §199A deduction, computation of basis, permitted owners, permissive allocations, basis adjustments, amounts at risk, §1202 gain exclusion, §1045 rollovers and the like
Structuring entities to minimize self-employment tax exposure

Structuring the Flow-Through Entity
Using qualified S corporation subsidiaries and single-member LLCs
Structuring the admission of the service provider
Utilizing partnerships and LLCs to solve S corporation structuring limitations
Eliminating C and S corporation penalty taxes by utilizing partnerships and other mechanisms
Using partnerships and LLCs in everyday business and investment transactions

Monday Networking Dinners (6:30 PM)

Chicago Beatrix (Streeterville) (October 28)
Washington, D.C. Kora Restaurant (November 11)

Network with the faculty and fellow attendees and spend an informal evening sharing war stories

Day Two
8:00 AM to 4:00 PM (Lunch on your own 11:45-1:00)

Partnership Operational Issues
Partnership allocations made easy — how to structure and report partnership allocations of losses and liabilities under the §704(b), §704(c) and §752 regulations
The partnership §754 basis adjustment rules
Understanding the partnership hot asset rules
The ABCs of like-kind exchanges involving flow-through entities and dealing with the "cash-out" partner

2019's Most Commonly Encountered Partnership, LLC and S Corporation Tax Issues

Working Within the S Corporation Rules
Computing basis and AAA and understanding the differences
Working through the built-in gains rules
Income allocations and basis issues in the year of sale
Capitalizing the S corporation to facilitate tax-free returns of capital — when to use debt and when to use capital

This program is presented in a transactional format, so the faculty members will utilize practical examples to illustrate the issues to be discussed. Questions will be taken from the audience at any time, as well as posed to the audience hourly throughout the program. An analysis of recent legislation and the latest cases, regulations and rulings will be integrated into each session. (Depending on audience participation, some of day one's program may be covered on day two; some of day two's program may be covered on day one or may not be covered orally.)