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Tax Planning for Small Businesses - Tax Staff Essentials

Friday, December 20
 1:00pm - 5:00pm

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4.00 Credits

Member Price $213.00

Non-Member Price $261.00

Overview

Clients want help with present and future business services. Which tax planning strategies will you provide for your corporate and small business clients? Updated for the latest legislation and IRS guidance on tax reform, this course answers the tough questions and shows you what strategies are best for your clients We use a case-study approach to explore opportunities for businesses and how the tax practitioner can continue to add value for their clients. Discussions will include traditional and new planning opportunities as a result of the latest tax legislation, including the SECURE 2.0 Act, and IRS guidance.

Objectives

  • Identify important tax considerations for the small business at each stage of its life.
  • Calculate the qualified business income (QBI) deduction, built-in gains (BIG) tax, and the deduction for organizational costs and start-up costs.
  • Recall the tax treatment of fringe benefits granted to partners and S corporation shareholders.
  • Recall the tax implications of contributions by new investors to a corporation and partnership.
  • Identify the benefits and structures of buy-sell agreements for small business owners.

Highlights

  • Starting a business - the tax life of a business
  • Selecting a business entity type - Section 199A and the Qualified Business Income deduction
  • Accounting methods
  • Reasonable compensation issues
  • Depreciation, Section 179, and bonus depreciation planning considerations
  • Retirement planning
  • Buy-sell and noncompete agreements
  • Tax considerations when selling a business
  • Partnership hot assets and other look-through provisions

    Designed For

  • Tax professionals with small-business clients

    Prerequisites

    Basic knowledge of business taxation

    Notice

    You will receive an email from the AICPA with instructions to access the webinar.

  • Leader(s):

    Leader Bios

    William Murphy

    William F. Murphy, CPA/PFS, ABV, CFF, CVA Murphy Financial Group, P.C. / Carmel, IN William F. Murphy is the owner of Murphy Financial Group, P.C. The firm emphasizes in providing tax consulting and financial planning services to corporations and professional practices in the State of Indiana. He also provides consultation services on tax and financial planning issues to various news and publishing organizations on current tax law changes occurring within federal and state government. Mr. Murphy is also associated with the law firm of Mallor Grodner LLP. The firm has offices located in both Indianapolis and Bloomington Indiana. He assists in providing tax, valuation and financial analysis services focusing in the areas of Family law and business transactions. In addition to being a Certified Public Accountant (CPA), Mr. Murphy holds the accreditation in business valuations as an Accredited in Business Valuation (ABV). Mr. Murphy also holds the designation of a Personal Financial Specialist (PFS) and Certified in Financial Forensics (CFF) awarded by the American Institute of Certified Public Accountants. Mr. Murphy also holds the designation of Certified Valuation Analyst (CVA) awarded by the National Association of Certified Valuation Analysis. In addition to these organizations, Bill has appeared as an expert witness in numerous cases involving marital and business disputes and has lectured extensively on valuation and tax issues for the National Business Institute, Western CPE, Indiana Continuing Legal Education Forum, Indiana CPA Society, American Institute of Certified Public Accountants, and the National Association of Certified Valuation Analysts, as well as for other local continuing educational programs. He is a member and former chairman of the Ethics Committee for the Indiana CPA Society. Bill also holds an Indiana Insurance License and is involved with several financial planning organizations. Prior to Bill’s association with the law firm of Mallor Grodner LLP he owned Murphy & Company, P.C. for over twenty five years (the predecessor of Murphy Financial Group P.C.). While at Murphy & Company, P.C. he was Director of Entrepreneurial and Tax Services and was the firm’s majority shareholder. The firm specialized in taxation, business valuations and small business development. Prior to establishing his own firm in 1982 Mr. Murphy worked with both local and national CPA firms. Bill is also a former director with the Indiana Attorney General’s Office while attending Indiana University law school.

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    Non-Member Price $261.00

    Member Price $213.00