Webinar - Considerations for Structuring Family Office Investment Companies and Operating Companies
Overview
This program is designed to enable FOX members to better understand if the businesses they work with should consider converting to or electing C corporation status in light of the Tax Cuts and Jobs Act, lowering the federal corporate tax rate to 21%.
In this session, we’ll explore:
- A Review of historic tax and nontax considerations related to whether an entity should be structured as a pass-through entity or C corporation
- A Discussion of the Tax Cuts and Jobs Act’s impact on the choice of entity decision, including:
- New 21% federal corporate tax rate
- New up to 20% of pass-through income federal income tax deduction for qualified business income
- 100% expensing of certain qualified property
- Common scenarios
- The Process of analyzing if a business should convert to a C corporation structure
- Procedural requirements and timing to convert to a C corporation structure
***Those that attend this webinar and complete the conditions of participation are eligible to receive 1 hour of CPE credit.
Speaker(s)
Jeff counsels clients on securities law issues including private offerings, registered public offerings under the Securities Act of 1933, and disclosure and reporting obligations under the Securities Exchange Act of 1934. He also advises private equity clients on their structuring, organization, and operations, with an emphasis on acquisitions and sales of portfolio companies. In addition, Jeff has supervised the filing of dozens of Hart-Scott-Rodino (HSR) filings, helping clients obtain required antitrust regulatory clearances prior to closing transactions. On corporate and partnership tax matters, Jeff helps clients achieve desired tax results by structuring and implementing strategic transactions. His tax practice includes advising on taxable and tax-free mergers, stock and asset acquisitions, restructurings, recapitalizations, reorganizations, and spin-offs.
Jeff holds a B.A. from the University of Nebraska-Lincoln and a J.D. from Creighton University.
Bryan has over 30 years experience including governmental and private practice tax experience in the United States and Germany. Bryan previously served as Tax Counsel to a Member of the U.S. House Ways and Means Committee during consideration of the 1986 Tax Reform Act, Assistant to the Commissioner (Legislative Liaison) of the Internal Revenue Service, co-founding partner of a law firm practice in Berlin, Germany, and a tax partner and office managing partner in Nebraska at Deloitte. In addition, he is a former candidate for Governor of Nebraska.
Bryan provides advice to clients in the areas of federal and state taxation, tax dispute resolution, international tax and transfer pricing, bankruptcy tax, mergers and acquisitions, corporate law, and government policy and administrative procedure.
Bryan holds a B.A. from the University of Nebraska-Lincoln and a J.D. from the University of Nebraska College of Law.