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Pass-Through Entities Tax Risks

 

Understand the benefits and complexities of electing to be taxed as a partnership.

Navigate through the evolving tax treatment of pass-through entities and understand its basic principles, issues that arise when working with entities taxed as partnerships, and considerations for when to use a pass-through entity. This topic will help you understand the complexities of partnership taxation created by the duality of the partnership's existence as a separate entity and as a pass-through, including the framework of the Code §199A qualified business income deduction. Electing to be taxed as a partnership offers substantial benefits for your clients that can both simplify and add complexity depending on the situation. This information will introduce you to Subchapter K and discuss planning strategies, cautions, and the gray areas.

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Pass-Through Entities Tax Risks

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Pass-Through Entities Tax Risks

Faculty

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Cullen I. Boggus

Holton & Mayberry, P.C.

  • Associate at Holton & Mayberry, P.C.
  • Practice emphasizes trusts and estates, asset protection, and tax planning for ultra-high-net-worth clients
  • Conducts presentations in the area of trusts and estates law
  • Licensed to practice in Tennessee and Florida
  • Member of the ABA Real Property, Trust, and Estate Law Section; and Nashville Estate Planning Council
  • LL.M. degree, University of Florida; J.D. degree, University of Florida
  • Can be contacted at 615-957-1656 or [email protected]
Ryan J. Wautlet

Ryan J. Wautlet

Holton & Mayberry, P.C.

  • Associate at Holton & Mayberry, P.C.
  • Practice emphasizes trusts and estates, asset protection, and tax planning for ultra-high-net-worth clients
  • Conducts presentations in the area of trusts and estates law and tax law
  • Licensed to Practice in Tennessee, New York, and Virginia
  • Member of the ABA Real Property, Trust, and Estate Law Section; Tennessee, New York, Virginia, and Nashville Bar Associations; and Nashville Estate Planning Council
  • LL.M. degree in taxation, New York University; J.D. degree, George Mason University School of Law; B.S. degree in urban planning, Arizona State University
  • Can be contacted at 615-823-7640 or [email protected]
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Pass-Through Entities Tax Risks

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