Tax Issues for Family Offices: Structuring Options, Income Tax Planning, Allocations, Investments

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

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Conducted on Thursday, November 18, 2021

Recorded event now available

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Course Materials

This CLE/CPE course will provide tax attorneys and tax professionals an in-depth analysis of key tax considerations for family offices under current tax law and discuss the potential impact of proposed legislation. The panel will discuss cases and legislation impacting the family office industry, considerations for structuring a family office, selected tax matters, and best practices and developments in the family office industry.


With the creation of significant wealth, families may consider establishing a family office – or modernizing an existing one – to oversee the financial affairs of the family rather than solely relying on institutions to provide those services. The tax framework for family offices can be complicated, requiring the involvement of competent advisors. With appropriate facts and proper planning, tax professionals and advisers can assist the family to establish a family office intended to meet their goals and objectives and further its overall tax efficiency.

Our panel has amassed a significant amount of experience working with hundreds of family offices across the United States on a variety of tax matters and will share leading practices and developments related to forming and restructuring family offices.

Listen as our experienced panel discusses tax provisions impacting family offices, structuring considerations, income tax issues, and other planning considerations.



  1. Review of family office types and structures
  2. Overview and comparison of Lender Management and Hellmann cases
  3. Case study of an indicative family office structure
  4. Relevant federal tax considerations and impact of proposed legislation


The panel will review these and other key issues:

  • What are the necessary attributes for a family office activity to rise to the level of a trade or business for tax purposes?
  • What are certain tax considerations in structuring family offices?
  • How can investment partnerships help assist with the formation of a family office structure?
  • How can a family office be funded and operated tax-efficiently?
  • How may current proposed tax legislation, if enacted, impact family offices and structuring family offices in the future?


Johnson, Eric
Eric Johnson

Tax Partner, Private Wealth
Deloitte Tax

Mr. Johnson is a Tax Partner at Deloitte Tax LLP in Chicago. His 25-year career in public accounting has...  |  Read More

Bauters, Mark
Mark J. Bauters

Senior Manager
Deloitte Tax

Mr. Bauters is a Senior Manager in the Private Wealth Group of Deloitte Tax LLP’s Chicago office. His career...  |  Read More

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