Larry Brant will lead a discussion of the direct changes made by the TCJA to Subchapter S as well as the impact on Subchapter S by other provisions of the TCJA, including creation of a single corporate tax rate under Section 11, creation of the Section 199A deduction, elimination of personal property exchanges under Section 1031, and elimination of the corporate alternative minimum tax. He will also review the ongoing benefits of Subchapter S and new traps that exist for the unwary.
- "Evaluating the Built-in Gains Tax for C to S Conversions After TCJA," New York University Tax Conferences in July – Advanced Conference on Subchapter S
- "Navigating the Built In Gains Tax for C to S Conversions After the Tax Cuts and Jobs Act," Oregon Society of Certified Public Accountants (OSCPA) 2018 Northwest Federal Tax Conference
- "Subchapter S After the Tax Cuts and Jobs Act – the Good, the Bad and the Ugly," New York University 77th Institute on Federal Taxation