David Cordova, Partner, Deloitte Tax LLP Stephen Day, Shareholder, Clark Nuber PS.
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David Cordova, Partner, Deloitte Tax LLP Stephen Day, Shareholder, Clark Nuber PS
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Transcript of David Cordova, Partner, Deloitte Tax LLP Stephen Day, Shareholder, Clark Nuber PS.
Individual Tax RatesOrdinary IncomeDividendsLong-Term Capital GainsEstate Tax Exemptions
EntitiesBonus DepreciationR & D CreditPayroll Tax Relief
Enhancement re: global competitivenessMove to territorial tax systemTransitional rules – repatriation of offshore
earningsChanges to subpart F – focus on earnings
from utilization of intangibles
Lump Sum Distributions in 2012Distribute excess cashDebt Funded Distribution
Operating Partnerships and S CorporationAccelerate IncomeDefer Deductions
Evaluate Alternative Entity StructuresDomestic Tax ConsiderationsForeign Tax Considerations