IN-HOUSE CPE SEMINARS BY JOHN CUNNINGHAM
FOR NEW HAMPSHIRE AND MASSACHUSETTS ACCOUNTANTS
John Cunningham regularly teaches in-house seminars for CPE credit to New Hampshire and Massachusetts accounting firms, accounting societies and other groups of accountants on issues of LLC tax potentially useful to them. A frequent format for these seminars is a one-hour presentation by Mr. Cunningham during an accounting firm’s lunch hour, followed by questions, answers and general discussion.
Seminar topics include:
1. Using Prop. Reg. § 1.1402(a)-2 to protect members of multi-member LLCs taxable as partnerships from the Self-Employment Tax.
2. Structuring single-member and multi-member LLCs to protect members from the New Hampshire I&D Tax
3. Ensuring tax-free treatment under Internal Revenue Code § 368(a)(1)(F) in statutory conversions of business corporations and other entities to LLCs
4. Choosing between Subchapter S and Subchapter K in formations of multi-member LLCs
5. Choosing between Subchapter K and sole proprietorship taxation in formations of single-member LLCs
6. What every New Hampshire accountant should know about the New Hampshire Revised Limited Liability Company Act
7. The application of the Check-the-Box Regulations in LLC formations
8. Key issues under Subchapter K in drafting operating agreements for multi-member LLCs taxable as partnerships
9. Key issues under Subchapter S in drafting operating agreements for multi-member LLCs taxable as S corporations
10. Three key cases under the New Hampshire Real Estate Transfer Tax—68 Technology Drive, LLC; S.B. H. Reality, LLC; and First Berkshire Business Trust—What Do They Mean for Persons Transferring New Hampshire Real Property?