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Date: 6.2.22-6.3.22
Location: Bend, OR

Larry Brant will be revisiting choice of entity in light of tax changes on the horizon.

The TCJA 2017 reduced the corporate income tax rate to a flat 21%, causing a significant number of S corporations to convert to C corporations. With tax hikes looming on the horizon and significant changes to the Code, these same corporations, however, may soon find themselves desiring to regain S status. Likewise, depending upon the provisions of the soon to be enacted tax legislation, some S corporations may desire to obtain C corporation status.

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