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PRODID://NDCP//518108
BEGIN:VEVENT
DTSTAMP:20260429T143530
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DTSTART:20270429T180000Z
DTEND:20270429T200000Z
UID:518108
SUMMARY:Surgent's Unique Tax Attributes of Different Entity Types (AET2)
LOCATION:Webinar
DESCRIPTION:Surgent's Unique Tax Attributes of Different Entity Types (AET2)\n\n04/29/27 01:00 PM CST\n - 04/29/27 03:00 PM CST\Description:\nWhen putting together a financial plan, it is important to remember that the tax situation of the business and the individual are often intertwined. Therefore, decisions about entity type are vitally important. Practitioners need to understand not only how different entities are taxed, but also which taxes will have the greatest impact on the individual owner. In this course, we will explore when self-employment taxes apply to business income, as well as some of the lesser-known taxes that apply to flow-through entities. We will even explore when a PTE election could be helpful to a small business owner. Objectives:
 State the basic distinctions between various entity types
 Identify when self-employment taxes must be paid by a flow-through entity owner
 Recognize how an S corporation can avoid the built-in gains tax
 Recall which entity types may make a PTE election under IRS Notice 2020-75
 Presenters:Dave Peters, CPA, CFP, CLU, CPCU, MST, MBAField of Study:Taxes (2)Major Topics:
 Considerations for a small business owner
 Self-employment taxes
 Guaranteed payments to partners
 QBI deductions: Section 199A
 Built-in gains tax: S corporations
 Excess passive income tax: S corporations
 PTE elections: S corporations and partnerships
 Taxation of fringe benefits: S corporations
 Double taxation of C corporation dividends
 Taxation of limited liability companies
 Which entity to choose?
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Unique Tax Attributes of Different Entity Types (AET2)<br /><br />04/29/27 01:00 PM CST - 04/29/27 03:00 PM CST<br />Description:<br />When putting together a financial plan, it is important to remember that the tax situation of the business and the individual are often intertwined. Therefore, decisions about entity type are vitally important. Practitioners need to understand not only how different entities are taxed, but also which taxes will have the greatest impact on the individual owner. In this course, we will explore when self-employment taxes apply to business income, as well as some of the lesser-known taxes that apply to flow-through entities. We will even explore when a PTE election could be helpful to a small business owner. <br><br><b>Objectives:</b><br><ul>
    <li>State the basic distinctions between various entity types </li>
    <li>Identify when self-employment taxes must be paid by a flow-through entity owner </li>
    <li>Recognize how an S corporation can avoid the built-in gains tax </li>
    <li>Recall which entity types may make a PTE election under IRS Notice 2020-75</li>
</ul><br><b>Presenters:</b><br>Dave Peters, CPA, CFP, CLU, CPCU, MST, MBA<br><br><b>Field of Study:</b><br>Taxes (2)<br><br><b>Major Topics:</b><br><ul>
    <li>Considerations for a small business owner</li>
    <li>Self-employment taxes</li>
    <li>Guaranteed payments to partners</li>
    <li>QBI deductions: Section 199A</li>
    <li>Built-in gains tax: S corporations</li>
    <li>Excess passive income tax: S corporations</li>
    <li>PTE elections: S corporations and partnerships</li>
    <li>Taxation of fringe benefits: S corporations</li>
    <li>Double taxation of C corporation dividends</li>
    <li>Taxation of limited liability companies</li>
    <li>Which entity to choose?</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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