Navigating Multistate Tax Issues With Pass-Through Entities

Reconciling State Recognition Rules and Overcoming Complexities With the Taxation of S Corps and Partnerships

Recording of a 90-minute CLE/CPE webinar with Q&A


Conducted on Thursday, June 14, 2018

Recorded event now available

or call 1-800-926-7926
Program Materials

This CLE/CPE webinar will guide tax counsel and advisers to resolve complex tax questions confronting pass-through entities with a presence in more than one state. Our panel will brief attendees on state recognition rules and other complexities that apply to multistate S corps, LLCs and partnerships.

Description

More and more pass-through entities have a legally recognized presence in more than one state, partially due to the rapid growth in e-commerce and changes in tax law and state nexus laws. As a result, tax advisers and counsel must prepare to advise entity owners and members to manage and comply with varying and evolving state tax law requirements, particularly about newly created forms of pass-through entities.

If the owners and members reside in different states, this compounds the already complex challenges for tax counsel and advisers and exposes the entity to those states’ tax regimes. Counsel and advisers need tools to balance competing state interests and reconcile varying state tax requirements.

Listen as our experienced panel carefully reviews the complex interaction of varying state tax law regimes with pass-through entities. Attendees will benefit from a discussion of state recognition rules, election issues, federal conformity, composite returns, and more.

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Outline

  1. State conformity to federal treatment of pass-through entities
  2. Jurisdiction to tax (nexus) pass-through entities and their owners
  3. Mechanisms for reaching the income of nonresident owners of pass-through entities
  4. Apportionment of pass-through entity income

Benefits

The panel will review these and other high priority issues:

  • Reconciling varying state recognition rules when determining state tax liability
  • Identifying and understanding the unique multi-state tax issues confronting S corporations and partnerships
  • Navigating federal conformity when determining a pass-through entity’s state tax obligation

Faculty

Beaudro, Christopher
Christopher Beaudro

Atty
Eversheds Sutherland (US)

Mr. Beaudro serves clients in various capacities regarding their state and local tax needs, including counseling on...  |  Read More

Brown, Justin
Justin T. Brown

Atty
Eversheds Sutherland (US)

Mr. Brown assists clients on a variety of state and local tax matters, including tax planning, compliance and audit...  |  Read More

Capouet, Charles
Charles C. Capouet

Atty
Eversheds Sutherland (US)

Mr. Capouet advises clients on the full range of state and local tax matters, including sales and use, excise, income...  |  Read More

Other Formats
— Anytime, Anywhere

Strafford will process CLE credit for one person on each recording. All formats include program handouts. To find out which recorded format will provide the best CLE option, select your state:

CLE On-Demand Video

$297

Download

CPE Not Available

$297