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Live Webcast Replay

Tax Cuts and Jobs Act: C Corp or Pass-Through - Choice of Entity Fruit Basket Upset – or Not?

Total Credits: 2 including 2 Taxes - Technical

Average Rating:
ACPEN Industry Institute |  ACPEN Tax Institute |  Tax |  IRS Approved
Bradley Burnett, J.D., LL.M.
Course Levels:
2 Hours
Product Type:
Live Webcast Replay
Access for 30 day(s) after program date.


The new legislation seems to turn the choice of business entity analysis on its ear. Or does it? And, if it does, which ear?  Is racing out to become a C Corp all it’s cracked up to be?


**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to

Basic Course Information

Learning Objectives * To learn about C Corp or Pass-Through
Major Subjects

*Dimension and consequences of new corporate income tax rate cuts

*How the all-new pass-through deduction §199A compares

*New rule cuts a break on switching S to C

*But, what about switching from C to S?

*Choices, choices – Near and long term consequences

*Are C Corps still like lobster traps?

*And what about AET, PHC, BIG and AMT taxes?

*Can you get a good enough running start and jump far enough . . .

*What if you inherit a business interest, buy in or make money as you go?

*Outlier strategy if you don’t buy green bananas anymore

*Winners, losers and the newly perplexed (and how to help them all) 

Course Materials


Bradley Burnett, J.D., LL.M. Related seminars and products: 19

Bradley Burnett, J.D., LL.M. (Taxation), is a practicing Colorado tax attorney with 33 years of tax practice experience. His practice emphasis is on tax planning and tax controversy resolution. He also prepares a handful of tax returns.

Prior to establishing his own law firm in 1990, he practiced tax accounting with national and local CPA firms, worked as trust officer for a Denver bank and managed the tax department as partner in a medium-sized Denver law firm. After receiving his undergraduate degree in accounting and law degree (J.D.), he earned a Master of Laws (LL.M.) in Taxation from the University of Denver School of Law Graduate Tax Program.

Mr. Burnett has delivered more than 3,000 presentations on U.S. tax law throughout all fifty U.S. states, Washington, D.C., the Bahamas, Italy, Greece, Turkey and Canada. He has authored texts of 35 CPE courses.

Bradley served as adjunct professor at the University of Denver School of Law Graduate Tax Program, where he pioneered an Employment Tax course and occasionally pinch hit teaching the IRS Practice and Procedure topic.  He has appeared on television answering tax questions for call-in viewers of Denver NBC affiliate KUSA Channel 9.  Brad received the Illinois Society of CPAs Instructor Excellence Award for teaching in Chicago and five times has been the top rated, most requested instructor for CPA Society annual tax conferences.

Burnett’s seminar style is to deliver the subject matter in briskly paced, enthusiastic and witty fashion. His forte’ is the candid communication of practical ideas relating to tax law.


Tue, Aug 27, 2019 - 07:00a to 09:00a CDT
Fri, Sep 20, 2019 - 09:00a to 11:00a CDT
Thu, Sep 26, 2019 - 11:00a to 01:00p CDT
Mon, Oct 07, 2019 - 01:00p to 03:00p CDT
Mon, Oct 28, 2019 - 03:00p to 05:00p CDT
Fri, Nov 01, 2019 - 07:00a to 09:00a CDT
Tue, Nov 19, 2019 - 09:00a to 11:00a CST
Tue, Dec 03, 2019 - 11:00a to 01:00p CST
Fri, Dec 20, 2019 - 01:00p to 03:00p CST
Mon, Dec 30, 2019 - 03:00p to 05:00p CST

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For All CPAs
Original Recording Date 03/22/2018
Yellow Book No
Course Developer Bradley Burnett Tax Seminars, Ltd.
Date Added to Catalog 03/20/2018

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Instructional Delivery Method Group Internet Based
Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 

Course Registration Requirements

Online Registration

Promo Video



Overall:      4.3

Total Reviews: 41


Jon D

"Good basic course. Great technology."

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