Tax Seminars for November-December 2018

Date: 31 October 2018

Monday, November 5, 2018 from 1pm to 2:45pm
2018 New England Institute on Taxation
Location: John Carver Inn, Plymouth MA

Panel Moderators:
Cory J. Bilodeau, Esq., Partner McLaughlinQuinn LLC
Joseph B. Darby, III, Esq., Partner, Sullivan & Worcester , LLP
Amy E. Sheridan, Esq., Partner, Sullivan & Worcester , LLP

Tax Law – CALCULATING THE NEW IRC § 199A: “QUALIFIED BUSINESS INCOME” WITH A 20% DEDUCTION FOR PASS-THROUGH ENTITIES AND SCHEDULE C FILERS

This panel will discuss the impact and application of Code § 199A on real world client situations. This panel will explore the mechanics of the Qualified Business Income Deduction and provide a roadmap to navigate the opaque language of new Code § 199A. Through practical examples, this panel will teach how the Qualified Business Income Deduction applies to taxpayers operating in the real world as well as the technical expertise needed to navigate Code § 199A’s multistep analysis. Audience participation is encouraged and ample time will be afforded to address participant questions. Clients have questions about this exciting new tax deduction – after this panel – you will have answers.

Click on the Link to Register: http://www.maacct.org/maa/cpe_registration or contact Maria G. Burns, Executive Director of the Massachusetts Association of Accountants via email at This email address is being protected from spambots. You need JavaScript enabled to view it. to register.

Monday, November 12, 2018 from 1pm to 2:45pm
2018 New England Institute on Taxation
Location: Courtyard Marriott, Marlboro MA

Panel Moderators:
Cory J. Bilodeau, Esq., Partner McLaughlinQuinn LLC
Joseph B. Darby, III, Esq., Partner, Sullivan & Worcester , LLP
Amy E. Sheridan, Esq., Partner, Sullivan & Worcester , LLP

Tax Law – CALCULATING THE NEW IRC § 199A: “QUALIFIED BUSINESS INCOME” WITH A 20% DEDUCTION FOR PASS-THROUGH ENTITIES AND SCHEDULE C FILERS

Friday, November 16, 2018 from 8:00 am to 5:00 pm
Location: Clarion Inn, Seekonk MA
Host: Boston Tax Institute
Speaker: Cory J. Bilodeau, Esq.

Choice & Changes of Entity under the TCJA including tax ramifications of entity changes: The corporate income tax rate has been slashed but the double taxation regime persists for C-corporations. Were the corporate reforms enacted by the Tax Cuts and Jobs Act enough to level the tax playing field between C-corporations and pass-through entities? How is the choice of entity analysis changed by the new Qualified Business Income deduction of up to 20%? This seminar will discuss choice of entity considerations in the post-Tax Cuts and Jobs Act world of the Internal Revenue Code. While particular emphasis will be focused on income, employment and Massachusetts local tax issues applicable to C-corporations, S-corporations, partnerships and limited liability companies, non-tax legal and business issues impacting the choice of entity question will also be discussed. The goal of this seminar is to provide tax and accounting practitioners with practical guidance to counsel clients on selecting a form of entity that will best suit their business needs throughout the lifecycle of the venture. Tax reform has changed the analysis and practitioners must learn to consider anew the perennial choice of entity question.

Click on the Link to Register: http://bostontaxinstitute.com or contact Lucien P. Gauthier, Esq., CPA via email at This email address is being protected from spambots. You need JavaScript enabled to view it.

Monday, November 19, 2018 from 1pm to 2:45pm
Location: Four Points by Sheraton, Wakefield MA

Panel Moderators:
Cory J. Bilodeau, Esq., Partner McLaughlinQuinn LLC
Joseph B. Darby, III, Esq., Partner, Sullivan & Worcester , LLP
Amy E. Sheridan, Esq., Partner, Sullivan & Worcester , LLP

Tax Law – CALCULATING THE NEW IRC § 199A: “QUALIFIED BUSINESS INCOME” WITH A 20% DEDUCTION FOR PASS-THROUGH ENTITIES AND SCHEDULE C FILERS

Wednesday, November 28, 2018 from 8:00 am to 5:00 pm
Location: Clarion Inn, Seekonk MA
Host: Boston Tax Institute
Speaker: Cory J. Bilodeau, Esq.

Partnerships, Partners and LLCs: Topics include an overview of partnership taxation beginning first with choice of entity considerations and then following a partnership through its lifecycle as a business venture. This seminar will cover the formation of a partnership, contributions of money and property, structural considerations affecting partnership allocations, distributions, sales and exchanges of partnership interests, and wind up of the partnership as a business entity. The coverage of each topic will address fundamental concepts, practical application, and seminal/recent case law affecting “hot” areas of partnership taxation including the Tax Cuts and Jobs Act.

Monday, December 5, 2018 from 9 am to 1 pm
Location: Hyatt House - Waltham, MA
Speaker: Cory J. Bilodeau, Esq., Partner McLaughlinQuinn LLC

Choice of Entity in Light of the Tax Cuts and Jobs Act

Business entities can be formed with relative ease, and many times clients and their professional advisors opt for the tried and true when there could be a better option available. This session will discuss how to select the best form of entity for your clients’ business ventures, with a particular focus on the effect of the Tax Cuts and Jobs Act on the choice of entity decision. The C-corporation tax rate has been reduced and there is a new deduction of up to 20% for Qualified Business Income. Has Congress plunged practitioners back to the days of C-corporation pervasiveness or do pass-through entities still reign supreme? This session will include coverage of common business organizations such as the limited partnership, limited liability company, S-corporation and C-corporation. Tax issues covered will include federal income tax and employment tax considerations as well as local tax considerations for Massachusetts businesses. This discussion of tax issues will track the lifecycle of the business venture, with a particular focus on changes effected by the Tax Cuts and Jobs Act, illustrating how the choice of entity problem governs the growth, operation and ultimate disposition of each form of business organization.

Friday, December 14, 2018 from 8 am to 12:30 pm
Location: Providence Mariott - Downtown
Host: McLaughlinQuinn LLC
Speaker: Cory J. Bilodeau, Esq.

Opportunity Zones: An Incredible Opportunity to Reduce Taxes and Invest Locally

The landmark tax reform efforts of 2017 ushered in new Internal Revenue Code Sec. 1400Z-1 and 1400Z-2. These late additions to the tax reform efforts create a powerful tax saving tool designed to redirect investor capital into low income communities. At this seminar, we will discuss the Opportunity Zone program, the tax benefits it offers, and the various requirements necessary to invest. This seminar will provide practical guidance to implement Opportunity Zone planning in 2018 and beyond including:

Detailed analysis of the recently released Opportunity Zone Proposed Regulations.
Discussion of the tax benefits offered by the Opportunity Zone legislation including both income tax deferrals and exclusions.
Guidance to identify what taxable gains can be deferred through Opportunity Zone investments and how to achieve deferral.
Strategies for structuring Opportunity Zone Funds – permissive Treasury Regulations extend this exciting opportunity to a wide class of taxpayers.
Strategies for identifying and structuring real estate investments in Opportunity Zones – including compliance with the new Proposed Regulations’ working capital rules.
Who can establish an Opportunity Zone Fund.
Combining Opportunity Zone investments with federal and state tax credits.

Click here to Register for Opportunity Zones: An Incredible Opportunity to Reduce Taxes and Invest Locally.

News