In-House CPE Seminars


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?

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