Choice of Entity
There are a number of tax consequences and opportunities presented by different types of legal entities.
- Corporations, LLCs, Partnerships, S Corporations
- Revocable Trusts, Irrevocable Trusts
- Non-Profits, Foundations, Exempt Entities
Mergers, Acquisitions & Sales
Business transitions also present tax planning and savings opportunities.
- Stock Sales, Asset Sales
- Tax-Free Reorganizations
- Leasing Arrangements
Real Estate Purchase or Sale
Real estate transactions can also result in tax planning and savings opportunities.
- Capital Gain, Dealer Status, Accounting Methods
- Section 1031 Exchanges, Opportunity Zone Funds, Installment Sales
- Depreciation, Sec. 179, Repairs & Maintenance, Partial Asset Dispositions
- Basis Limitations, Passive Activity Loss Rules, At-Risk Rules, Interest Expense Limitations, Excess Business Loss Rules
Business transactions also present tax planning and savings opportunities.
- Real Estate Transactions
- Buy-Sell Agreements
- Employee Benefit Plans
- Real Estate & Equipment Leases