Tag Archive for pass-through entities

Assistant Tax Manager – Pass Through Entities (San Francisco,CA)

Tax Manager Job - San Francisco, CA

TaxConnections has been retained to locate an Assistant Tax Manager responsible for assisting the Director of Tax, Pass-Through Entities and the Senior Tax Manager in managing the tax planning and compliance functions for multiple business lines and other investments owned by family.

Primary emphasis is on tax compliance, planning, and support for Fremont’s pass-through entities.  Understand and apply the current tax laws and regulations including the tax implications of investment partnership structures and real estate development and operations.  Identify and communicate issues, positions, and opportunities both orally and in writing to management.  Manage members of the tax accounting staff.

Responsibilities include the following:
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Written by | Posted in Tax Job • Tax Jobs In Family Office

Tax Planning For Pass-Through Entities After Tax Reform

John Dundon - Passthrough Entities

(NOTE READERS: THERE WAS SUCH A HIGH LEVEL OF INTEREST IN THE PASS-THROUGH POST WRITTEN BY MANASA NADIG YESTERDAY, WE WANT TO SHARE WITH READERS ANOTHER HIGHLY READ POST ON PASS-THROUGHS WRITTEN BY JOHN DUNDON)

Tax planning under the TCJA for pass through entities is a post for small business owners everywhere paying US income taxes.

Now that the Tax Cuts and Jobs Act (TCJA) is in full swing, many of you have been clamoring for tax planning strategies. This post addresses some essential aspects of the Act and suggest some strategic implications to be used for planning purposes.

One of the most significant changes coming out of the TCJA are the new tax rates:

  • The individual tax rate is reduced to a maximum 37%.
  • The tax rate for pass-through entities can be reduced by 20%.
  • The corporate tax rate is reduced from 35% to as low as 21%.

As a result of these new tax rates there is a growing debate over whether a business should be organized as a pass-through entity or a full blown ‘C’ corporation. 

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Written by | Posted in Pass-Through Entities

Tax Planning Under The Tax Cuts And Jobs Act For Pass-Through Entities

John Dundon, Pass-Throughs And Tax Cuts And Jobs Act

Now that the Tax Cuts and Jobs Act (TCJA) is in full swing, many of you have been clamoring for tax planning strategies. This post addresses some essential aspects of the TCJA and suggests some strategic implications to be used for planning purposes.

One of the most significant changes coming out of the TCJA are the new tax rates:

  • The individual tax rate is reduced to a maximum 37%.
  • Tax rate for a pass-through entities can be reduced by 20%.
  • The corporate tax rate is reduced from 35% to as low as 21%.

As a result of these new tax rates there is a growing debate over whether a business should be organized as a pass-through entity or a full blown ‘C’ corporation.

Families with multiple businesses in various life cycle stages are compelled to think very carefully about tax implications associated with their ‘portfolio’ of business entities.
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Written by | Posted in Passthrough Entities • Tax Cuts and Jobs Act • Tax Planning

Tax Planning After The Tax Cuts And Jobs Act (TCJA)

Tax planning will become more important than ever now that the TCJA has completely transformed the tax code landscape. There are significant implications for tax planning on every level, from individuals to businesses.

The following highlights provide a bird’s-eye-view of what tax planning considerations could be made in 2018 and beyond.

For Business Owners

Biz Journal takes note of several items that businesses should consider for tax planning. In particular, sole proprietorships and owners of pass-through businesses (partnerships, LLCs taxed as partnerships, and S corporations) enjoy a new tax deduction equal to 20 percent of qualified business income from a qualified U.S. business. (This deduction is also available to individuals, trusts, and estates and expires for taxable years beginning after Dec. 31, 2025.)

However, there are several limitations to consider that will impact whether your business can take the deduction:

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Tax Positions Of The Major Presidential Candidates And Their Impact On Non-Profit Organizations

John Stancil

When one embarks on looking at what might happen with taxes, that path is fraught with many hazards. What a candidate says may not be what is actually proposed. What the elected candidate proposes may be modified or totally shot down by Congress. What Congress passes may not be signed by the President. However, I have my crystal ball and can foresee what the future holds in terms of future changes in taxes. Yeah, right. Unfortunately, that crystal ball is extremely cloudy and I cannot say with certainty what will happen.

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Written by | Posted in Non-Profit Tax • Presidential Candidate Tax Plans • Tax Policy • United States