I am pleased to share that the 84th Institute on Federal Taxation (IFT) will be held in New York City on October 19-24, 2025, and in San Francisco, California, on November 16-21, 2025.
At this year’s Institute, I will be presenting the latest version of my white paper, A Continuing Magical Mystery Tour Through Subchapter S, which is now well over 220 pages and contains a close look at several of the obscure aspects of Subchapter S.
During our session, we will embark on a journey through many of the not-so-obvious provisions of the Code and regulations that impact Subchapter S corporations and their shareholders, including some of the magical provisions of the Code and regulations. We will round off our voyage by examining the key takeaways from notable cases and rulings that shape this highly nuanced area of tax law.
I am truly honored to once again have the chance to contribute to IFT, joining an extraordinary assembly of the nation’s leading tax professionals. My presentation will be part of the Closely Held Businesses program, chaired by my longtime friend and esteemed colleague, Jerald David August, on October 23 (New York City) and November 20 (San Francisco). I am excited to kick off the program on both days as we gear up for a full day of learning.
Links to explore the full agenda and to register are below:
Having served as an IFT speaker for well over a decade, I continue to find the Institute to be an incredible opportunity to connect with the broader tax community and contribute to the NYU School of Professional Studies’ longstanding tradition of excellence in continuing legal education. The 84th IFT will cover a broad range of critical federal tax topics, including tax controversies, executive compensation and employee benefits, international and corporate taxation, real estate and partnership taxation, closely held businesses, trusts and estates, and ethics.
I hope you will consider joining us for this one-of-a-kind program full of timely updates, thoughtful analysis and practical insights that you can apply to your practice. I look forward to connecting with you in New York City or San Francisco!
- Principal
Larry is Chair of the Foster Garvey Tax & Benefits practice group. He is licensed to practice in Oregon and Washington. Larry's practice focuses on assisting public and private companies, partnerships, and high-net-worth ...
Larry J. Brant
Editor
Larry J. Brant is a Shareholder and the Chair of the Tax & Benefits practice group at Foster Garvey, a law firm based out of the Pacific Northwest, with offices in Seattle, Washington; Portland, Oregon; Washington, D.C.; New York, New York, Spokane, Washington; Tulsa, Oklahoma; and Beijing, China. Mr. Brant is licensed to practice in Oregon and Washington. His practice focuses on tax, tax controversy and transactions. Mr. Brant is a past Chair of the Oregon State Bar Taxation Section. He was the long-term Chair of the Oregon Tax Institute, and is currently a member of the Board of Directors of the Portland Tax Forum. Mr. Brant has served as an adjunct professor, teaching corporate taxation, at Northwestern School of Law, Lewis and Clark College. He is an Expert Contributor to Thomson Reuters Checkpoint Catalyst. Mr. Brant is a Fellow in the American College of Tax Counsel. He publishes articles on numerous income tax issues, including Taxation of S Corporations, Reasonable Compensation, Circular 230, Worker Classification, IRC § 1031 Exchanges, Choice of Entity, Entity Tax Classification, and State and Local Taxation. Mr. Brant is a frequent lecturer at local, regional and national tax and business conferences for CPAs and attorneys. He was the 2015 Recipient of the Oregon State Bar Tax Section Award of Merit.

