Course Information

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Trends in Business Structures/Entity Formation
Author: CCH Editorial Staff

Description:
This course discusses the various business entities that are recognized for federal tax purposes. Within these basic entities, there are variations that differ slightly. These differences and their impact on the business’s choice of entity are covered as well as the state law organizational requirements for each entity type and how each type impacts a business owner(s)’ personal liability for the business’s obligations.

The course is organized to roughly move from the simplest form of business entity to the most complex. Upon completion of this course, you will be able to:

  • Identify the different types of business entities;
  • Explain the different organizational, liability, and tax issues for each business entity;
  • Describe the organizational and reporting requirements for each type of business entity;
  • Understand the different state and federal reporting requirements for different entities; and
  • Discuss factors to consider in choosing a business entity.

Course Details:
Price:  $34.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Overview
Advanced Preparation:  None
CTEC course number:  1075-CE-9755
Course was last updated on:  11/22/10
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 2.0 CPE
QAS 2.0 CPE
Enrolled Agent (Accepted by the IRS) 2.0 CPE
CTEC Federal 2.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

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