Portfolio 50-4th: Choice of Entity: Legal Considerations of Selection

Wks. 1 Checklist of Significant Information to Obtain From Client With Respect to Choice of Entity

Wks. 2 Checklist of Analytical Steps in Making the Choice-of-Entity Decision

Wks. 3 Checklist of Significant Non-Tax Factors Pertinent to Choice of Entity

Wks. 4 Checklist of Significant Tax Factors Pertinent to Choice of Entity

Wks. 5 Checklist of Significant Differences Among S Corporations, Partnerships, Limited Liability Companies, and Limited Partnerships

Wks. 6 Sample Letter to Client on Choice of Entity

Wks. 7 List of Principal IRS Forms and Publications Relating to the Various Forms of Business Entity

Wks. 8 State Tax Treatment of Limited Liability Companies and Limited Liability Partnerships

Wks. 9 Limited Liability Partnerships State-by-State Summary

Wks. 10 Tabular Analysis—Choice of Business Entity Issues

Wks. 11 Tax Treatment of Limited Liability Entities By States Imposing Net Worth or Debt-Based Corporate Franchise Taxes

Wks. 12 State Tax Treatment of LLCs and LLPs: Nonresident Member/Partner Withholding

Wks. 13 State Nonresident Withholding and Composite Return Requirements for Pass-Through Entities

Wks. 14 Limited Liability Companies and Cross Entity Mergers

Wks. 15 Limited Liability and Conversion Statutes

Wks. 16 A Comparison of Business Laws and Taxation (Part I)

Wks. 17 A Comparison of Business Laws and Taxation (Part II)

Wks. 18 Finding Neverland: Will Delaware's New Corporate Entity Help Taxpayers Escape the Hooks of State Anti-PIC Laws?