Credit
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Why Lorman?
Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Levels of Tax
Restrictions on Ownership
Formation Concerns
Deductibility of Losses vs. Exemption of Gains on Qualified Small Business Stock
Payroll Tax Concerns
Flexibility of Profit Allocations
Pass-Through Deduction
Net Investment Tax Concerns
Credit
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Why Lorman?
Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
Audio & Reference Manual
- Arizona CLE 1.5
- CA MCLE 1.5
- CT CLE 1.5
- GA CLE 1.5
- HI CLE 1.5
- IL CLE 1.5
- ME CLE 1.5
- MT CLE 1.5
- NJ CLE 1.8
- NV CLE 1.5
- VT CLE 1.5
- WA CLE 1.5
- WV MCLE 1.8
This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.
MP3 Download
- Arizona CLE 1.5
- CA MCLE 1.5
- CT CLE 1.5
- HI CLE 1.5
- IL CLE 1.5
- ME CLE 1.5
- MT CLE 1.5
- NJ CLE 1.8
- NV CLE 1.5
- VT CLE 1.5
- WA CLE 1.5
- WV MCLE 1.8
This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.
Credit
More Program Information
Why Lorman?
Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty

Richard Chou
Blank Rome LLP
- Associate with Blank Rome LLP
- Provides tax advice to clients on various types of transactions, including mergers and acquisitions, formation and restructuring
- Counsels a variety of clients, ranging from individuals and partnerships to multi-billion publicly traded corporations
- Formerly worked at a “Big 4” public accounting firm, both in the compliance group and transactional services group
- Certified public accountant
- J.D. degree from University of Southern California, Tax LL.M. from New York University

Jeffrey M. Rosenfeld
Blank Rome LLP
- Attorney in the Philadelphia office of Blank Rome LLP
- Concentrates his practice in the area of business tax law
- Counsels public and private corporations, partnerships, and individuals in a broad array of tax matters including domestic and international tax matters; state and local tax planning; tax-efficient structuring of domestic and international mergers, acquisitions, divestitures; reorganizations, spin-offs, redemptions and liquidations; formation, operation and acquisition of Subchapter S Corporations, partnerships and limited liability companies; federal, state, and local criminal and civil tax controversies, including audits, administrative appeals, and litigation; and issuances of equity-based compensation
- Counsels corporate clients and individuals regarding undeclared foreign bank accounts, including FBAR reporting obligations, and has represented numerous clients in the Internal Revenue Service’s Offshore Voluntary Disclosure Program
- Frequently writes on issues related to the FBAR and FATCA rules and regulations and international tax compliance issues
- J.D. degree, University of Pennsylvania Law School; L.L.M. degree, New York University School of Law; B.S. degree, Yeshiva University
- Can be contacted at 215-569-5752 or [email protected]

Andrew Woodman
Blank Rome LLP
- Associate with Blank Rome LLP
- Concentrates his practice in the area of business tax law
- Counsels public and private corporations, partnerships, and individuals in a broad array of tax matters including: domestic and international tax matters; securitization tax matters; state and local tax matters; tax-efficient structuring of domestic and international mergers, acquisitions, divestitures, reorganizations, spin-offs, redemptions, and liquidations; and formation, operation, and acquisition of Subchapter S Corporations, partnerships, and limited liability companies
- Serves on the board of directors for New York Professional Advisors for Community Entrepreneurs (NY PACE), providing free legal advice to minority owned small businesses. He also serves as a 20th Anniversary Committee member for Legal Information for Families Today (LIFT)
- LL.M. degree, Boston University School of Law; J.D. degree, cum laude, Albany Law School; B.A. degree, New York University
- Can be contacted at 212-885-5205 or [email protected]
Credit
More Program Information
Why Lorman?
Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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