This course will arm the participant with clarity about alternatives regarding choice of entity. Recent changes to tax law have businesses making decisions about the most advantageous choice of entity and reviewing their decisions. Participants will be empowered to have more focused discussions with their clients and to offer recommendations to those clients who own businesses or are planning to do so.
Primarily managers and partners in public accounting, CFOs, controllers, and business owners
• Identify the types of business entities and the tax advantages and disadvantages of each.
• Identify circumstances that warrant converting from S to C Corporation and gain a basic understanding of how to make the conversion.
• Interpret tax issues related to the formation of a corporation.
• Evaluate other considerations regarding different entities and the impact on the business owner.
· Types of entities
· Formation and elections
· Start-up and organization costs
· Advantages and disadvantages comparison
3-5 years of tax experience
AICPA/Professional Development Institute
J. William Harden, Ph.D., CPA, ChFC
University of NC Greensboro / Greensboro, NC
Bill is an Associate Professor in the Bryan School of Business and Economics at UNC Greensboro where he teaches tax courses on flow-through entities, individual and corporate tax, tax research, IRS practices and ethics. Bill has over twenty years of experience in taxation. He began his public accounting career in 1990 in the Dallas office of one of the Big Six accounting firms. In addition to his university teaching, Bill consults on tax and financial planning issues and maintains a sole practice in North Carolina, focusing on taxation and financial consulting for small businesses and individuals.
Bill has testified before the House Ways and Means Oversight Sub-Committee on internet taxation issues. He was the recipient of a Lybrand Certificate of Merit in 2002. Bill has been involved in CPE instruction for over a decade. He was the author of the AICPA’s tax update courses from 2007 through 2012 and received AICPA instructor awards in 2011, 2012 and 2013. Bill also received NCACPA outstanding instructor awards in 2009, 2010 and 2011.
Bill has authored over 30 publications in tax accounting and financial planning journals, including the Journal of Financial Service Professionals, Strategic Finance, National Tax Journal, Journal of Business Finance and Accounting, Tax Notes, Tax Advisor, Journal of the American Society of CLU and ChFC. Mr. Harden is currently a member of the American Accounting Association, the American Taxation Association, the National Tax Association, the AICPA, and the North Carolina Association of CPAs. He is a past board member of the Piedmont Chapter of the NCACPA.
$179.00 - Member
$219.00 - Non Member
Note: Online pre-registration will close on November 11 at 12:30 PM.
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