November 14, 2023


8 Total CPE Credits


Webinar (CA): Entity Choice: Tax Considerations 2023

  • Instructor

    John McWilliams

Learning Objectives

• Identify and evaluate differences in tax rates applicable to corporations and individuals
• Explain and analyze the significance of the qualified business income deduction, IRC 199A
• Identify non-tax factors that are different for the various legal entity choices
• Compare the tax consequences of selling a business conducted as a partnership, S corporation or C corporation

Major Topics

• Taxation of corporations and shareholders—potential double taxation
• Comparison of individual and corporate tax rates
• The basics of qualified business income deduction, IRC 199A
• Non-tax factors
• Taxation of operations—differences beyond tax rates
• Taxation of the sale of the assets of a business
• Taxation of sale of stock or interest in the partnership
• Transfer of assets for stock or a partnership interest
• Death of an owner

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate


An understanding of the taxation of individuals, corporations, S corporations and partnerships.

Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs, financial professionals, attorneys and tax practitioners.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 299 299
  • COCPA Non-Member

    $ 399 399
    Your Price

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