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Westside Education: “The Road Between Subchapter C and Subchapter S" - 5/28/20
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For May our normal meeting date is Memorial Day Holiday,
so we moved the meeting date to 5/28/2020, the following
Thursday We will hear Larry Brandt speak on “The Road Between
Subchapter C and Subchapter S – It May Be A Well-Traveled Two-Way
Thoroughfare, But It Isn’t Free of Potholes and Obstacles”

 Export to Your Calendar 5/28/2020
When: (NEW DATE) Thursday, May 28
7:00-9:00 pm
Where: Map this event »
Griffith Building - Room 330
4755 SW Griffith Drive
Beaverton, Oregon  97005
United States
Presenter: Larry Brandt, Attorney with Foster Garvey
Contact: Bob Betts

Online registration is available until: 6/1/2020
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For May our normal meeting date, 5/25/2020, is Memorial Day Holiday. We moved the meeting date to 5/28/2020, which is the following Thursday when we will hear Larry Brandt speak on The Road Between Subchapter C and Subchapter S – It May Be A Well-Traveled Two- Way Thoroughfare, But It Isn’t Free of Potholes and Obstacles

With the TCJA reducing the corporate income tax rate to a flat 21%, a significant number of S corporations will likely be converting to C corporations. These same corporations, however, may find themselves down the road desiring to regain S status. This presentation will explore the potholes and obstacles that may hinder travel on this two-way road, including the built-in-gains tax, LIFO recapture, excessive passive income, unreasonable compensation, personal holding company status, excessive accumulated earnings, and re-election time restrictions. Additionally, we will explore whether these corporations should look at an alternative entity selection.

You have two options for attending, both available as you register using the button above: 


If you register using the button above:

  • We'll have your information on the sign-in sheet when you arrive 
  • If there are handouts, we can send you the download link before the class
  • We can issue your CE certificate much more quickly! 


Larry's practice focuses on assisting public and private companies, partnerships, and high-net-worth individuals with tax planning and advice, tax controversy, and business transactions. He regularly advises clients in entity selection and formation, structuring mergers and acquisitions, joint ventures and other business transactions.

Larry was the 2015 Recipient of the Oregon State Bar Tax Section Award of Merit, recognizing him for professionalism, reputation, leadership, and service to the tax community and the community at large.

Larry is a past Chair of the Oregon State Bar Taxation Section. He was the long-term Chair of the Oregon Tax Institute and is currently a member of the Board of Directors of the Portland Tax Forum. Larry is an Expert Contributor to Thomson Reuters Checkpoint Catalyst. He is a Fellow in the American College of Tax Counsel.

Larry publishes articles on numerous income tax issues, including Taxation of S Corporations, Reasonable Compensation, Circular 230, Worker Classification, § 1031 Exchanges, Choice of Entity, Entity Tax Classification, and State and Local Taxation. In addition, he regularly speaks at national, regional and local tax institutes, including the NYU Tax Institute, the Florida Tax Institute, the NYU Tax Conferences in July, the Portland Tax Forum, the OSCPA Annual State and Local Tax Conference, the OSCPA Annual Real Estate Conference, the OSCPA Annual Forest Products Conference, the IRS Tax Practitioners Forum, the Northwest Federal Tax Conference and the Oregon Tax Institute.

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