LLCs: Latest Developments in Federal and State Tax Treatment
Navigating the Opportunities and Pitfalls of Series LLCs, L3Cs and New Tax and LLC Laws
Recording of a 110-minute CPE webinar with Q&A
This teleconference will bring tax advisors up to speed on the current issues involving LLC formation and regulation changes they need to know now.
Evolutions in LLC structures
- Latest states to approve them
- Proposed IRS regs on treatment of individual cells
Low-profit LLCs (L3Cs)
- States now recognizing them
- Proposed IRS regs with new types of qualifying investments
- Series LLCs
Developments in Congress and state legislatures
- New investment tax
- State RULLCA adoptions
- Issues arising from LLCs seeking S corporation treatment
- Trends with usage of LLCs in dealmaking
The panel will address these and other important topics:
- Where are the potential benefits of Series LLCs and L3Cs, and in what ways are they perhaps oversold?
- What issues does federal tax reform present for businesses using LLCs?
- As more LLCs opt to be taxed as S corporations, what complications should advisors expect?
- How are LLCs being used lately in M&A and other dealmaking?
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Joseph C. Mandarino
Stanley Esrey & Buckley
Mr. Mandarino's practice focuses on corporate, tax and finance law. He is involved with a wide variety of... | Read More
Mr. Mandarino's practice focuses on corporate, tax and finance law. He is involved with a wide variety of businesses and transactions, including experience with like-kind exchanges and structuring M&A transactions.Close
He advises clients on structuring business transactions for favorable tax results. He has co-chaired drafting... | Read More
He advises clients on structuring business transactions for favorable tax results. He has co-chaired drafting committees for Maine’s LLC act and revised partnership and LP acts, and authored several articles on the state's current LLC law.Close
L. Andrew Immerman
Alston & Bird
Mr. Immerman concentrates on federal income tax matters, including domestic and international tax planning and... | Read More
Mr. Immerman concentrates on federal income tax matters, including domestic and international tax planning and transactional work for joint ventures, partnerships, limited liability companies and corporations. He has helped structure many sophisticated partnership and limited liability company transactions and has represented the target or the acquirer in numerous corporate mergers and acquisitions.Close
McKenna Long & Aldridge
She concentrates on the structuring and effecting of complex business transactions. Her practice focuses on corporate... | Read More
She concentrates on the structuring and effecting of complex business transactions. Her practice focuses on corporate and partnership taxation with particular emphasis on domestic and international mergers, acquisitions and spin-offs; recapitalizations; leveraged buyouts; going private transactions; partnerships and joint ventures and other subjects.Close