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Westside Chapter Live-Stream: The Road Between Subchapter C And Subchapter S - 10/26/20 (2 hrs CE)
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Westside Chapter Education Meeting - "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 10/26/2020
When: Monday, October 26, 2020
7-9:00 pm
United States
Presenter: Larry Brant
Contact: Robert Betts
(503) 780-4143

Online registration is available until: 10/26/2020
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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. 

This class, which awards 2 hours of IRS and Oregon CE, is free for current OATC members. $40 is to be paid by non members if they wish CE credit.  Otherwise, non members can attend at no charge. The link to pay that via PayPal is on the registration confirmation page.


  • First and foremost, because this is online we need to provide you with specific log-in information.  There is no "just show up at the door" option. The hand-out link, the Zoom link, and the Evaluation link will be sent only to registrants.
  • You will not be awarded the CE otherwise.


  • During the education, you will be asked to record your attendance by answering simple polling questions throughout the 2 hours. Our Zoom software will save your answers.
  •  It is important that you complete that Evaluation form following the class. Capturing this feedback (1) is an IRS requirement, and (2) helps us improve these classes. 
  • Once we marry the Zoom record of your polling with that online Evaluation form (plus any needed fees) we will issue your two hours CE.

Larry Brandt, AttorneyAbout our Speaker

Larry Brant, Attorney
Foster Garvey PC

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 represents a number of professional services clients in accounting, law, healthcare, behavioral health, dentistry, engineering and architecture. Additionally, he represents a large array of clients straddling several industries, including logistics, manufacturing, high tech, recycling, construction, real estate and maritime.

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.

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.

He is the Editor and an author for Larry’s Tax Law, a blog dedicated to providing technical support to tax and accounting professionals.

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