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Choice of Entity After the Tax Reform (2018)
In light of last year's tax reform legislation, many small businesses - including law firms - are evaluating their forms of doing business going forward. The significantly lowered corporate tax rate and the new 20% deduction on income from "pass-through" entities are the driving forces behind this wave of reevaluations but other factors also pertain. This session will explore the new tax landscape with a particular focus on its application to small and medium-sized law firms and related business enterprises. Co-presenters are two long-time NAELA members, Professor Richard L. Kaplan, University of Illinois, and Stephen J. Silverberg, founding chair of NAELA's Tax Section.
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