SlideShare a Scribd company logo

Sept 1 2011

•Download as PPT, PDF•
•
J
jonzefi
1 of 15
Choice of Entity and Selected Corporate Tax Matters September 1, 2011
With You Today Jon Zefi LL.M., J.D., M.B.A. Tax Partner EisnerAmper LLP 750 Third Avenue New York, New York 10017 (212) 891-4064 [email_address]
Today’s Discussion Agenda ,[object Object],[object Object]
Overview of C Corporations ,[object Object],[object Object],[object Object]
Overview of S Corporations ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Overview of S Corporations ,[object Object],[object Object],[object Object],[object Object]
Overview of S Corporations ,[object Object],[object Object],[object Object]
Overview of S Corporations ,[object Object],[object Object],[object Object],[object Object],[object Object]
Overview of LLCs ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Taxable Stock Acquisitions Sec. 338 ,[object Object],[object Object],[object Object],[object Object]
Taxable Stock Acquisitions Sec. 338 ,[object Object],[object Object]
Taxable Stock Acquisitions Sec. 338 ,[object Object]
Taxable Stock Acquisitions Sec. 338(h)(10) ,[object Object],[object Object],[object Object],[object Object]
Taxable Stock Acquisitions Sec. 338(h)(10) ,[object Object],[object Object],[object Object],[object Object]
EisnerAmper LLP is an independent member firm of PKF International Limited

Recommended

S corporation vs. C corporation
S corporation vs. C corporationS corporation vs. C corporation
S corporation vs. C corporationButcherJoseph & Co.
 
Forming a Business: Tax Considerations
Forming a Business: Tax ConsiderationsForming a Business: Tax Considerations
Forming a Business: Tax ConsiderationsDi Santo LLP
 
Chapter 12 presenatation
Chapter 12 presenatationChapter 12 presenatation
Chapter 12 presenatationdphil002
 
Chapter 13 presentation
Chapter 13 presentationChapter 13 presentation
Chapter 13 presentationdphil002
 
New business entity
New business entityNew business entity
New business entityjoerap01
 
Lecturer 3
Lecturer 3Lecturer 3
Lecturer 3paarwani
 
Chapter 10
Chapter 10Chapter 10
Chapter 10dphil002
 
Accounting for Partnerships
Accounting for PartnershipsAccounting for Partnerships
Accounting for PartnershipsArthik Davianti
 

Recommended

S corporation vs. C corporation
S corporation vs. C corporationS corporation vs. C corporation
S corporation vs. C corporationButcherJoseph & Co.
 
Forming a Business: Tax Considerations
Forming a Business: Tax ConsiderationsForming a Business: Tax Considerations
Forming a Business: Tax ConsiderationsDi Santo LLP
 
Chapter 12 presenatation
Chapter 12 presenatationChapter 12 presenatation
Chapter 12 presenatationdphil002
 
Chapter 13 presentation
Chapter 13 presentationChapter 13 presentation
Chapter 13 presentationdphil002
 
New business entity
New business entityNew business entity
New business entityjoerap01
 
Lecturer 3
Lecturer 3Lecturer 3
Lecturer 3paarwani
 
Chapter 10
Chapter 10Chapter 10
Chapter 10dphil002
 
Accounting for Partnerships
Accounting for PartnershipsAccounting for Partnerships
Accounting for PartnershipsArthik Davianti
 
The S Corporation - How It All Works!
The S Corporation - How It All Works!The S Corporation - How It All Works!
The S Corporation - How It All Works!gueste8b272
 
Section 1042 Capital Gains Tax Deferral
Section 1042 Capital Gains Tax DeferralSection 1042 Capital Gains Tax Deferral
Section 1042 Capital Gains Tax DeferralButcherJoseph & Co.
 
goodwil for partnership notes pdf, ppt.
goodwil for partnership notes pdf, ppt. goodwil for partnership notes pdf, ppt.
goodwil for partnership notes pdf, ppt. Ben Phlixter
 
S Corporation Presentation
S Corporation PresentationS Corporation Presentation
S Corporation PresentationMedina & Company, Inc
 
PARTNERSHIP dissolution LUPISAN
PARTNERSHIP dissolution LUPISANPARTNERSHIP dissolution LUPISAN
PARTNERSHIP dissolution LUPISANBong Retonel
 
Appropriation account for partnership
Appropriation account for partnershipAppropriation account for partnership
Appropriation account for partnershipDyann Barras
 
Chapter 5 presentation
Chapter 5 presentationChapter 5 presentation
Chapter 5 presentationdphil002
 
PARTNERSHIP ACCOUNTS
PARTNERSHIP ACCOUNTSPARTNERSHIP ACCOUNTS
PARTNERSHIP ACCOUNTSJUMA BANANUKA
 
S Corp Presentation 2011
S Corp Presentation 2011S Corp Presentation 2011
S Corp Presentation 2011Ed Forker, EA
 
Chapter 6 presentation
Chapter 6 presentationChapter 6 presentation
Chapter 6 presentationdphil002
 
Admission and retirement of a partner
Admission and retirement of a partnerAdmission and retirement of a partner
Admission and retirement of a partnerRaunakh Loya
 
Bonus ch15
Bonus ch15Bonus ch15
Bonus ch15nvsureshce
 
2013 cch basic principles ch16 piv
2013 cch basic principles ch16 piv2013 cch basic principles ch16 piv
2013 cch basic principles ch16 pivdphil002
 
Accounting for S corporation distributions.
Accounting for S corporation distributions.Accounting for S corporation distributions.
Accounting for S corporation distributions.hallowedcybersp35
 
Topic 8 -_partnership_part_i
Topic 8 -_partnership_part_iTopic 8 -_partnership_part_i
Topic 8 -_partnership_part_ikim rae KI
 
Chapter 12
Chapter 12Chapter 12
Chapter 12dphil002
 
Partnership account
Partnership accountPartnership account
Partnership accountBabasab Patil
 
Chapter 10
Chapter 10Chapter 10
Chapter 10dphil002
 
Accounts2014
Accounts2014Accounts2014
Accounts2014Poonam Singh
 
CLCF Calculation Limitation
CLCF Calculation LimitationCLCF Calculation Limitation
CLCF Calculation Limitationcalvinluo2002
 
Sept 1 2011
Sept 1 2011Sept 1 2011
Sept 1 2011jonzefi
 
Ala 11.08
Ala 11.08Ala 11.08
Ala 11.08kimchristen
 

More Related Content

What's hot

The S Corporation - How It All Works!
The S Corporation - How It All Works!The S Corporation - How It All Works!
The S Corporation - How It All Works!gueste8b272
 
Section 1042 Capital Gains Tax Deferral
Section 1042 Capital Gains Tax DeferralSection 1042 Capital Gains Tax Deferral
Section 1042 Capital Gains Tax DeferralButcherJoseph & Co.
 
goodwil for partnership notes pdf, ppt.
goodwil for partnership notes pdf, ppt. goodwil for partnership notes pdf, ppt.
goodwil for partnership notes pdf, ppt. Ben Phlixter
 
PARTNERSHIP dissolution LUPISAN
PARTNERSHIP dissolution LUPISANPARTNERSHIP dissolution LUPISAN
PARTNERSHIP dissolution LUPISANBong Retonel
 
Appropriation account for partnership
Appropriation account for partnershipAppropriation account for partnership
Appropriation account for partnershipDyann Barras
 
Chapter 5 presentation
Chapter 5 presentationChapter 5 presentation
Chapter 5 presentationdphil002
 
PARTNERSHIP ACCOUNTS
PARTNERSHIP ACCOUNTSPARTNERSHIP ACCOUNTS
PARTNERSHIP ACCOUNTSJUMA BANANUKA
 
S Corp Presentation 2011
S Corp Presentation 2011S Corp Presentation 2011
S Corp Presentation 2011Ed Forker, EA
 
Chapter 6 presentation
Chapter 6 presentationChapter 6 presentation
Chapter 6 presentationdphil002
 
Admission and retirement of a partner
Admission and retirement of a partnerAdmission and retirement of a partner
Admission and retirement of a partnerRaunakh Loya
 
2013 cch basic principles ch16 piv
2013 cch basic principles ch16 piv2013 cch basic principles ch16 piv
2013 cch basic principles ch16 pivdphil002
 
Accounting for S corporation distributions.
Accounting for S corporation distributions.Accounting for S corporation distributions.
Accounting for S corporation distributions.hallowedcybersp35
 
Topic 8 -_partnership_part_i
Topic 8 -_partnership_part_iTopic 8 -_partnership_part_i
Topic 8 -_partnership_part_ikim rae KI
 
Chapter 12
Chapter 12Chapter 12
Chapter 12dphil002
 
Chapter 10
Chapter 10Chapter 10
Chapter 10dphil002
 

What's hot (19)

The S Corporation - How It All Works!
The S Corporation - How It All Works!The S Corporation - How It All Works!
The S Corporation - How It All Works!
 
Section 1042 Capital Gains Tax Deferral
Section 1042 Capital Gains Tax DeferralSection 1042 Capital Gains Tax Deferral
Section 1042 Capital Gains Tax Deferral
 
goodwil for partnership notes pdf, ppt.
goodwil for partnership notes pdf, ppt. goodwil for partnership notes pdf, ppt.
goodwil for partnership notes pdf, ppt.
 
S Corporation Presentation
S Corporation PresentationS Corporation Presentation
S Corporation Presentation
 
PARTNERSHIP dissolution LUPISAN
PARTNERSHIP dissolution LUPISANPARTNERSHIP dissolution LUPISAN
PARTNERSHIP dissolution LUPISAN
 
Appropriation account for partnership
Appropriation account for partnershipAppropriation account for partnership
Appropriation account for partnership
 
Chapter 5 presentation
Chapter 5 presentationChapter 5 presentation
Chapter 5 presentation
 
PARTNERSHIP ACCOUNTS
PARTNERSHIP ACCOUNTSPARTNERSHIP ACCOUNTS
PARTNERSHIP ACCOUNTS
 
S Corp Presentation 2011
S Corp Presentation 2011S Corp Presentation 2011
S Corp Presentation 2011
 
Chapter 6 presentation
Chapter 6 presentationChapter 6 presentation
Chapter 6 presentation
 
Admission and retirement of a partner
Admission and retirement of a partnerAdmission and retirement of a partner
Admission and retirement of a partner
 
Bonus ch15
Bonus ch15Bonus ch15
Bonus ch15
 
2013 cch basic principles ch16 piv
2013 cch basic principles ch16 piv2013 cch basic principles ch16 piv
2013 cch basic principles ch16 piv
 
Accounting for S corporation distributions.
Accounting for S corporation distributions.Accounting for S corporation distributions.
Accounting for S corporation distributions.
 
Topic 8 -_partnership_part_i
Topic 8 -_partnership_part_iTopic 8 -_partnership_part_i
Topic 8 -_partnership_part_i
 
Chapter 12
Chapter 12Chapter 12
Chapter 12
 
Partnership account
Partnership accountPartnership account
Partnership account
 
Chapter 10
Chapter 10Chapter 10
Chapter 10
 
Accounts2014
Accounts2014Accounts2014
Accounts2014
 

Viewers also liked

CLCF Calculation Limitation
CLCF Calculation LimitationCLCF Calculation Limitation
CLCF Calculation Limitationcalvinluo2002
 
Sept 1 2011
Sept 1 2011Sept 1 2011
Sept 1 2011jonzefi
 
organisational development
organisational developmentorganisational development
organisational developmentSanthu Gubba
 
7a anemia and other common problems 13-sept 2011
7a anemia and other common problems 13-sept 20117a anemia and other common problems 13-sept 2011
7a anemia and other common problems 13-sept 2011Vikram Aditya
 
Mema introduction norwell 2013
Mema introduction norwell 2013Mema introduction norwell 2013
Mema introduction norwell 2013mhz4016
 
Minerva Cm Prazo Negociacao 20090914 Pt
Minerva Cm Prazo Negociacao 20090914 PtMinerva Cm Prazo Negociacao 20090914 Pt
Minerva Cm Prazo Negociacao 20090914 PtOrlandoNeto
 
Références web : personnalisation du site pour les bibliothèques clientes
Références web : personnalisation du site pour les bibliothèques clientesRéférences web : personnalisation du site pour les bibliothèques clientes
Références web : personnalisation du site pour les bibliothèques clientesIndexpresse
 
Malicious Software. In Greek.
Malicious Software. In Greek.Malicious Software. In Greek.
Malicious Software. In Greek.John ILIADIS
 
1 K E Y Data Sheet
1 K E Y Data Sheet1 K E Y Data Sheet
1 K E Y Data SheetSanjay Mehta
 
Acteurs de la recherche conf ESR 2011
Acteurs de la recherche conf ESR 2011Acteurs de la recherche conf ESR 2011
Acteurs de la recherche conf ESR 2011Agence Excel
 

Viewers also liked (18)

CLCF Calculation Limitation
CLCF Calculation LimitationCLCF Calculation Limitation
CLCF Calculation Limitation
 
Sept 1 2011
Sept 1 2011Sept 1 2011
Sept 1 2011
 
Ala 11.08
Ala 11.08Ala 11.08
Ala 11.08
 
organisational development
organisational developmentorganisational development
organisational development
 
7a anemia and other common problems 13-sept 2011
7a anemia and other common problems 13-sept 20117a anemia and other common problems 13-sept 2011
7a anemia and other common problems 13-sept 2011
 
Mema introduction norwell 2013
Mema introduction norwell 2013Mema introduction norwell 2013
Mema introduction norwell 2013
 
Tutorial
TutorialTutorial
Tutorial
 
Minerva Cm Prazo Negociacao 20090914 Pt
Minerva Cm Prazo Negociacao 20090914 PtMinerva Cm Prazo Negociacao 20090914 Pt
Minerva Cm Prazo Negociacao 20090914 Pt
 
Web20security
Web20securityWeb20security
Web20security
 
Références web : personnalisation du site pour les bibliothèques clientes
Références web : personnalisation du site pour les bibliothèques clientesRéférences web : personnalisation du site pour les bibliothèques clientes
Références web : personnalisation du site pour les bibliothèques clientes
 
Fractures numériques
Fractures numériquesFractures numériques
Fractures numériques
 
1376842384 16369008
1376842384 163690081376842384 16369008
1376842384 16369008
 
Malicious Software. In Greek.
Malicious Software. In Greek.Malicious Software. In Greek.
Malicious Software. In Greek.
 
3 Boulevard Connecté
3 Boulevard Connecté3 Boulevard Connecté
3 Boulevard Connecté
 
Pgc newsletter 21 st aug, 2014
Pgc newsletter 21 st aug, 2014Pgc newsletter 21 st aug, 2014
Pgc newsletter 21 st aug, 2014
 
Amf29
Amf29Amf29
Amf29
 
1 K E Y Data Sheet
1 K E Y Data Sheet1 K E Y Data Sheet
1 K E Y Data Sheet
 
Acteurs de la recherche conf ESR 2011
Acteurs de la recherche conf ESR 2011Acteurs de la recherche conf ESR 2011
Acteurs de la recherche conf ESR 2011
 

Similar to Sept 1 2011

Buying & Selling a Business: Tax Considerations
Buying & Selling a Business: Tax ConsiderationsBuying & Selling a Business: Tax Considerations
Buying & Selling a Business: Tax ConsiderationsPaige Rasid
 
Tax Issues for Startup Company
Tax Issues for Startup CompanyTax Issues for Startup Company
Tax Issues for Startup CompanyRoger Royse
 
A.) TrueFalse1 A distribution from a corporation will be .docx
A.) TrueFalse1 A distribution from a corporation will be .docxA.) TrueFalse1 A distribution from a corporation will be .docx
A.) TrueFalse1 A distribution from a corporation will be .docxrhetttrevannion
 
Chapter 12
Chapter 12Chapter 12
Chapter 12dphil002
 
Methods for Maximizing Value in M&A Tax Structures
Methods for Maximizing Value in M&A Tax StructuresMethods for Maximizing Value in M&A Tax Structures
Methods for Maximizing Value in M&A Tax StructuresSaul Rudo
 
Wassim Zhani Chapter 1 Income Taxation of Corporations.pdf
Wassim Zhani Chapter 1 Income Taxation of Corporations.pdfWassim Zhani Chapter 1 Income Taxation of Corporations.pdf
Wassim Zhani Chapter 1 Income Taxation of Corporations.pdfWassim Zhani
 
Series 6 exam prep ryan kussman volleyball
Series 6 exam prep ryan kussman volleyballSeries 6 exam prep ryan kussman volleyball
Series 6 exam prep ryan kussman volleyballRyanKussman
 
Tax on the winding up of a company
Tax on the winding up of a companyTax on the winding up of a company
Tax on the winding up of a companyPriya Dutta
 
Chapter 13
Chapter 13Chapter 13
Chapter 13dphil002
 
Estate Planning -- Investing in Rental Real Estate as a Side Business
Estate Planning -- Investing in Rental Real Estate as a Side BusinessEstate Planning -- Investing in Rental Real Estate as a Side Business
Estate Planning -- Investing in Rental Real Estate as a Side Businesscrinal2
 
PURCHASE PRICE ALLOCATION
PURCHASE PRICE ALLOCATIONPURCHASE PRICE ALLOCATION
PURCHASE PRICE ALLOCATIONVeristrat Inc
 
Tax on savings and investment income
Tax on savings and investment income Tax on savings and investment income
Tax on savings and investment income jordanneary
 
Liquidity Strategies for Government Contractors Tower Club
Liquidity Strategies for Government Contractors Tower ClubLiquidity Strategies for Government Contractors Tower Club
Liquidity Strategies for Government Contractors Tower ClubChristopher T. Horner II
 
Rollover Structuring Presentation
Rollover Structuring PresentationRollover Structuring Presentation
Rollover Structuring PresentationKattenLaw
 
164835_Rollover Structuring Presentation
164835_Rollover Structuring Presentation164835_Rollover Structuring Presentation
164835_Rollover Structuring PresentationSaul Rudo
 
solusi manual advanced acc zy Chap001
solusi manual advanced acc zy Chap001solusi manual advanced acc zy Chap001
solusi manual advanced acc zy Chap001Suzie Lestari
 
Residential property tax planning (UK)
Residential property tax planning (UK)Residential property tax planning (UK)
Residential property tax planning (UK)MAH_Accountants
 
19C H A P T E RC H A P T E RCorporations Distributions.docx
19C H A P T E RC H A P T E RCorporations Distributions.docx19C H A P T E RC H A P T E RCorporations Distributions.docx
19C H A P T E RC H A P T E RCorporations Distributions.docxhyacinthshackley2629
 

Similar to Sept 1 2011 (20)

Entity choice
Entity choiceEntity choice
Entity choice
 
Buying & Selling a Business: Tax Considerations
Buying & Selling a Business: Tax ConsiderationsBuying & Selling a Business: Tax Considerations
Buying & Selling a Business: Tax Considerations
 
Tax Issues for Startup Company
Tax Issues for Startup CompanyTax Issues for Startup Company
Tax Issues for Startup Company
 
A.) TrueFalse1 A distribution from a corporation will be .docx
A.) TrueFalse1 A distribution from a corporation will be .docxA.) TrueFalse1 A distribution from a corporation will be .docx
A.) TrueFalse1 A distribution from a corporation will be .docx
 
Chapter 12
Chapter 12Chapter 12
Chapter 12
 
Methods for Maximizing Value in M&A Tax Structures
Methods for Maximizing Value in M&A Tax StructuresMethods for Maximizing Value in M&A Tax Structures
Methods for Maximizing Value in M&A Tax Structures
 
Wassim Zhani Chapter 1 Income Taxation of Corporations.pdf
Wassim Zhani Chapter 1 Income Taxation of Corporations.pdfWassim Zhani Chapter 1 Income Taxation of Corporations.pdf
Wassim Zhani Chapter 1 Income Taxation of Corporations.pdf
 
Series 6 exam prep ryan kussman volleyball
Series 6 exam prep ryan kussman volleyballSeries 6 exam prep ryan kussman volleyball
Series 6 exam prep ryan kussman volleyball
 
Tax on the winding up of a company
Tax on the winding up of a companyTax on the winding up of a company
Tax on the winding up of a company
 
Chapter 13
Chapter 13Chapter 13
Chapter 13
 
Estate Planning -- Investing in Rental Real Estate as a Side Business
Estate Planning -- Investing in Rental Real Estate as a Side BusinessEstate Planning -- Investing in Rental Real Estate as a Side Business
Estate Planning -- Investing in Rental Real Estate as a Side Business
 
PURCHASE PRICE ALLOCATION
PURCHASE PRICE ALLOCATIONPURCHASE PRICE ALLOCATION
PURCHASE PRICE ALLOCATION
 
Tax on savings and investment income
Tax on savings and investment income Tax on savings and investment income
Tax on savings and investment income
 
Liquidity Strategies for Government Contractors Tower Club
Liquidity Strategies for Government Contractors Tower ClubLiquidity Strategies for Government Contractors Tower Club
Liquidity Strategies for Government Contractors Tower Club
 
Rollover Structuring Presentation
Rollover Structuring PresentationRollover Structuring Presentation
Rollover Structuring Presentation
 
164835_Rollover Structuring Presentation
164835_Rollover Structuring Presentation164835_Rollover Structuring Presentation
164835_Rollover Structuring Presentation
 
Chap001 b
Chap001 bChap001 b
Chap001 b
 
solusi manual advanced acc zy Chap001
solusi manual advanced acc zy Chap001solusi manual advanced acc zy Chap001
solusi manual advanced acc zy Chap001
 
Residential property tax planning (UK)
Residential property tax planning (UK)Residential property tax planning (UK)
Residential property tax planning (UK)
 
19C H A P T E RC H A P T E RCorporations Distributions.docx
19C H A P T E RC H A P T E RCorporations Distributions.docx19C H A P T E RC H A P T E RCorporations Distributions.docx
19C H A P T E RC H A P T E RCorporations Distributions.docx
 

Sept 1 2011

  • 1. Choice of Entity and Selected Corporate Tax Matters September 1, 2011
  • 2. With You Today Jon Zefi LL.M., J.D., M.B.A. Tax Partner EisnerAmper LLP 750 Third Avenue New York, New York 10017 (212) 891-4064 [email_address]
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15. EisnerAmper LLP is an independent member firm of PKF International Limited