Tax Aspects of Using LLCs for Real Estate Transactions

Agenda / Content Covered

11:00 — 12:30, Micah Stewart

1. Entity Selection Tactics, Selection of Tax Status
2. Leveraging Series LLC Tax Advantages
3. Single-Member LLCs
4. Foreign LLCs
5. Electing out of the Default Rules (Form 8832)
6. Partnership Taxation of LLC
7. The “Check the Box” Rule
8. Allocations and Use of Losses
9. Pass-Through Tax Reporting, To Use or Not to Use Form K-1?
10. Compliance Tips: Audit Proofing Your Transactions

Accreditation Details:

Micah J Stewart is vice president of Tax Services with LaPorte CPAs & Business Advisors where he has extensive experience in international tax planning, tax planning for partnerships, S corporations, and corporations. Mr. Stewart is a member of the American and Louisiana State bar associations, and the Louisiana Association of Business & Industry. Mr. Stewart earned his B.A. degree from Loyola University, his J.D. degree from Loyola University College of Law, and his LL.M. degree in taxation from the University of Florida, Levin College of Law.