Identify important tax considerations for the small business at each stage of its life.
Differentiate entity type options available for small businesses.
Select an appropriate strategy for compliance with the Affordable Care Act employer provisions.
Differentiate the various ways in which LLC owners may be subject to self-employment taxes.
Choose the correct tax treatment for fringe benefits granted to partners and S corporation shareholders.
Choose the most effective strategy for depreciation of business tangible property.
Identify opportunities for timing of section 1231 losses.
Compare tax impacts of various methods of leaving a partnership.
Recognize tax issues involved in the exit of a shareholder from a corporation.
Select among ways to dispose of or liquidate a business in a tax-efficient manner.
AICPA More With This Vendor
CPAs looking for innovative tax planning and savings techniques to solve client problems
Basic knowledge of business taxation
Starting a business - the tax life of a business
Selecting a business entity type
Retirement Plan Options
Complying with the Affordable Care Act
Compensation of owners - hiring family members
Tangible property regulations
Managing section 1231 losses
Transactions with owners
Buy-Sell and Noncompete agreements
Exiting the business - special exit techniques