LLC vs S CORP

This program will be a comprehensive review and discussion of the two dominant entities used by privately owned businesses – Limited Liability Companies (LLCs) versus S Corporations.

The program will review the key income tax and operating differences between these two popular types of entities, focusing on the tax differences ranging from formation, to issuing equity interests for services, to annual tax considerations affecting operations, to the comparative tax benefits on a sale of the business (both an asset sale and an equity (stock) sale.

The course will identify and discuss in detail eighteen (18) key income tax differences between operating a business through an S corporation versus an LLC.

The course will also address the tax differences for the owners of the business, including the differences between wages (S Corp) versus guaranteed payments (LLC), taxable distributions (whether they are subject to social security taxes or Net Investment Income Tax (NIIT)), and the opportunity to enjoy complete or partial capital gain on a business sale.

The course will also look at benefits available to owners through each respective entity, including the potential use of defined benefit plans, 401k plans (both regular and Roth), and other common and relevant benefit arrangements.

Registration Form: 2025 Spring CPE Registration Form