Members as Employees of LLCs: Using Tiered LLCs, Separate S Corporations, and Leasing Companies to Pay Owners
Recording of a 110-minute CPE webinar with Q&A
This course will discuss specific scenarios where LLC owners can be treated as employees for tax purposes. Our panel of flow-through taxation veterans will discuss structuring alternatives that permit members of an LLC to qualify for employee treatment, including the use of employee leasing arrangements, tiered LLC structures, and admission of separate S corporations.
Outline
- Withholding for employees
- Guaranteed payments to members
- Potential consequences of incorrect treatment
- Employee leasing companies
- Separate S corporations
- Tiered LLCs
- Pros and cons of alternatives
- Employee fringe benefit consideration
Benefits
The panel will cover these and other critical issues:
- Guaranteed payments to members
- Potential consequences of incorrect treatment
- Alternatives to permit employee treatment of LLC owners
- Employee fringe benefit consideration
Faculty
Access Anytime, Anywhere
CPE credit is not available on downloads.
CPE On-Demand