TAX2607. Entity Structure Essentials: Why Choice of Entity Matters for Tax, Liability & Growth in the Post‑OBBBA Era

In the wake of recent tax law changes and extensions, the landscape of entity structuring has shifted dramatically. This session dives into the core principles of entity selection and explores how recent legislative changes have reshaped the tax, liability and growth implications for businesses and their owners. Attendees will gain practical insights into the advantages and pitfalls of common entity types - including sole proprietorships, partnerships, S corporations, C corporations and LLCs - while learning how to align entity choice with strategic business goals. Through real-world examples and case studies, this session will equip practitioners to guide clients in making informed decisions that optimize tax outcomes, protect personal assets, and support long-term growth in today's evolving regulatory environment.

Learning Objectives:

• Develop strategies for advising clients on entity selection and restructuring in response to changing tax laws and evolving business needs.
• Analyze practical scenarios to determine the most advantageous entity structure for clients based on their unique business goals, risk tolerance, and growth plans.
• Identify key tax, liability, and operational considerations when selecting an entity type, including the impact of pass-through taxation, entity-level taxation, and liability protection.
• Understand how recent legislation has altered the relative benefits and drawbacks of different entity structures for business and their owners.