NTA2403. Choice of Entity Post 2025

In this session, we'll discuss how the sunsetting of many TCJA provisions on December 31, 2025 will influence a taxpayer's choice of entity, and may well usher in a golden era of C corporations.

Learning Objectives:

• Identify the changes to the tax law slated to take effect on December 31, 2025 and how they will influence a taxpayer's choice of entity.
• Recognize the key considerations a passthrough entity should take into account before converting to a C corporation.