At this Hawaii Association of Public Accountants (HAPA) conference, Larry Brant will discuss the direct changes made by the TCJA to Subchapter S as well as the impact on Subchapter S by other provisions of the TCJA, including creation of a single corporate tax rate under Section 11, creation of the Section 199A deduction, elimination of personal property exchanges under Section 1031, and elimination of the corporate alternative minimum tax. He will also review the ongoing benefits of Subchapter S and new traps that exist for the unwary.
For more information, visit the HAPA website.
- "Developments in the World of IRC Section 1031 Exchanges, Including the Impact of the Tax Cuts and Jobs Act," 2018 IRS/Practitioners Forum
- "Evaluating the Built-in Gains Tax for C to S Conversions After TCJA," New York University Tax Conferences in July – Advanced Conference on Subchapter S
- "The Tax Cuts and Jobs Act – What It May Mean to Your Clients," Estate Planning Council of Portland Mini-Seminar