Events

“Revisiting Choice of Entity in Light of Tax Changes on the Horizon,” 2022 OSCPA Farming, Ranching & Agribusiness Conference

June 3, 2022 Bend, OR Download PDF

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.

For more information and to register, visit the OSCPA website.