DESCRIPTION

This module covers LLCs that change their form of taxation either by election or by changing the number of owners.
This module also includes optional content worth 0.5 CPE hour.

LEARNING OBJECTIVES

  • Discuss the check the box regulations
  • Analyze the impact of a single-member LLC becoming a multi-member LLC under Rev. Rul. 99-5
  • Analyze the impact of a multi-member LLC becoming a single-member LLC under Rev. Rul. 99-6

 

Prerequisites

4+ Years Professional Experience

Advanced Preparation

None

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