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Choice of Entity and Succession Planning: Tax and Non-Tax Issues


Understand the tax advantages and disadvantages to better advise your clients on entity selection.

Successfully forming an exempt organization and filing for a federal income tax exemption is complicated. It involves understanding and navigation of both state and federal laws. The exempt organization portions of the Internal Revenue Code and corresponding Treasury Regulations are complex and intellectually dense. This topic will provide a method of navigating the forms and the rules that will allow you to start filing these applications and to avoid common errors. Gain practical knowledge of entity selection and use when creating, operating, or expanding a business. In addition, you should gain a basic understanding of how to transition a business to family members and/or key employees, or in the alternative, getting ready to sell the business at its optimal value and providing an income stream post-ownership for retirement.



Kevin Carmichael, M.S., J.D., LL.M., CPA

Kevin Carmichael, M.S., J.D., LL.M., CPA

Wood, Buckel and Carmichael, PLLC

  • Tax partner with the Naples office of Wood, Buckel and Carmichael, PLLC
  • Certified Public Accountant and a member of the Florida Institute of Certified Public Accountants
  • Practice focuses primarily on matters concerning business entity law and taxation, federal and state taxation, international tax and tax controversy, not-for-profit entities and taxation, estate planning, and business succession planning
  • Admitted to practice before the U.S. District Court for the Middle and Southern Districts of Florida, the U.S. Claims Court, and the U.S. Tax Court
  • Taught business law and cost accounting as an adjunct professor at Florida Gulf Coast University for 6 years
  • Teaching income, partnership, corporation, and not-for-profit tax law at Ave Maria Law School
  • Can be contacted at 239-552-4100 or [email protected]

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