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From: Tax Cuts and Jobs Act <george.uribe@elitaxation.com>
To: bruce@transocean.com
Message-ID: <bca63d57de6a791931e95d4ce24a1313.1522148814125.newsletter@synergia.data.lt>
Subject: How the Tax Cuts and Jobs Act Will Affect Your Business & Asset
 Sale
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 Content preview:  The Impact of The Tax Cuts and Jobs Act on Business & Asset
    Sales The Impact of The Tax Cuts and Jobs Act on Business & Asset Sales NASBA
    & IRS CPE Credits: 2 (Taxes), CTEC Federal Tax Law Credits: 2 Live Webinar
    | Thu, April 26, 2018 | 120 minutes 1:00 pm ET | 12:00 pm CT | 11:00 am MT
    | 10:00 am PT Read More Before You Sell, Prepare a Tax-Efficient Exit Strategy
    [...] 
 
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.=
w3.org/TR/html4/loose.dtd"><html><head><meta http-equiv=3D"Content-Type" co=
ntent=3D"text/html; charset=3Dutf-8"><title>The Impact of The Tax Cuts and =
Jobs Act on Business &amp; Asset Sales</title><style>body {margin: 10px 0; =
padding: 0 10px; background: #cecece; font-size: 16px; color:#003366;} tabl=
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@media only screen and (max-width:590px)
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t; } table {width: 100% !important;} .responsive-image img { height: auto !=
important; max-width: 100% !important; width: 100% !important; } }</style><=
/head><body style=3D"background: #cecece; color: #003366; font-size: 16px; =
margin: 0; padding: 0;"><table cellpadding=3D"0" cellspacing=3D"0" align=3D=
"center" bgcolor=3D"#ffffff" style=3D"border-collapse: collapse; font-size:=
 16px; width: 600px; color: #003366; border: 1px solid; margin-top: 10px;">=
<tr><td align=3D"center" style=3D"color: #ffffff; font-family: Calibri, ser=
if; background: #07456b; padding: 10px 10px 10px 10px; border-bottom: 2px s=
olid #07456b;"><font style=3D"font-size:24px; line-height:34px; color:#ffff=
ff; font-family:Segoe, 'Segoe UI', 'DejaVu Sans', 'Trebuchet MS', Verdana, =
sans-serif"><strong>The Impact of The Tax Cuts and Jobs Act on Business &am=
p; Asset Sales</strong></font></td></tr><tr><td align=3D"center" style=3D"c=
olor: #ffffff; font-family: Calibri, serif; background: #07456b; padding: 1=
0px; border-bottom: 2px solid #07456b;"><font style=3D"font-size:18px"><u>N=
ASBA &amp; IRS CPE Credits: 2 (Taxes), CTEC Federal Tax Law Credits: 2</u><=
/font></td></tr><tr><td valign=3D"top" align=3D"center" bgcolor=3D"#ffffff"=
 height=3D"30" style=3D"color: #003366; font-family: Calibri, serif; paddin=
g: 10px 10px 10px 10px; line-height: 25px; font-size: 18px;"><strong>Live W=
ebinar | <u>Thu, April 26, 2018</u> | 120 minutes<br>1:00 pm ET | 12:00 pm =
CT | 11:00 am MT | 10:00 am PT</strong></td></tr><tr><td valign=3D"top" ali=
gn=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; fo=
nt-family: Calibri, serif; padding: 0 10px 10px 10px; font-size: 18px; line=
-height: 35px;"><a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/15=
c8f567366d744e70e608d323e42497/62222c08db20cc5940aa635f5f8651a1" style=3D"f=
ont-size:20px; background:#f05910; color:#ffffff; text-decoration:none; pad=
ding:3px; border-radius:5px;" rel=3D"15c8f567366d744e70e608d323e42497"><b> =
=C2=A0=C2=A0 Read More =C2=A0=C2=A0</b></a></td></tr><tr><td style=3D"color=
: #003366; font-family: Calibri, serif; padding: 10px 15px 10px 15px; margi=
n: 0px;" bgcolor=3D"#ffffff"><strong>Before You Sell, Prepare a Tax-Efficie=
nt Exit Strategy</strong><br><br>The Tax Cuts and Jobs Act, signed into law=
 in December 2017, promises lower federal tax rates and several tax deducti=
ons for C-corporations and pass-through entities. But there are several lim=
itations to the new tax benefits for businesses, particularly the qualified=
 business income (QBI) deduction.</td></tr><tr><td style=3D"color: #003366;=
 font-family: Calibri, serif; padding: 10px 15px; margin: 0px;" bgcolor=3D"=
#ffffff">Learn to optimize the benefits that do apply to your business=E2=
=80=94and steer clear of the pitfalls of the new law=E2=80=94in this inform=
ative session with tax and bankruptcy attorney <strong>Haleh C. Naimi</stro=
ng>. For instance, Naimi will cover the provision that allows individuals t=
o deduct 20% of qualified business income (QBI) from a sole proprietorship,=
 S-corporation, or a partnership. She will also outline the limitations to =
the QBI deduction benefit for income from a "specified service trade or bus=
iness" (e.g., law, health, and financial services). </td></tr><tr><td style=
=3D"color: #003366; font-family: Calibri, serif; padding: 10px 15px; margin=
: 0px;" bgcolor=3D"#ffffff">In addition, Naimi will explain how owners look=
ing to sell their businesses can design a tax-efficient "exit strategy." Sh=
e will discuss the impact of the interest expense and Net Operating Loss (N=
OL) limitations, as well as expensing for capital investment on the negotia=
tions of an asset sale. And she'll address the impact of the new tax law on=
 qualified small business stock sales.</td></tr><tr><td style=3D"color: #00=
3366; font-family: Calibri, serif; padding: 10px 15px 0px 15px; margin: 0px=
;" bgcolor=3D"#ffffff"><strong>Session Highlights</strong><p>This program w=
ill cover:</p><ul><li>New provisions of the Tax Cuts and Jobs Act</li><li>H=
ow to design a tax efficient exit strategy when transitioning ownership of =
your business</li><li>The impact of new tax law on qualified small business=
 stock sales</li><li>The impact of tax reform on interest expense and NOL l=
imitations</li></ul></td></tr><tr><td style=3D"color: #003366; font-family:=
 Calibri, serif; padding: 10px 15px 10px 15px; margin: 0px;" bgcolor=3D"#ff=
ffff"><strong>NASBA &amp; IRS Category of Study: Taxes</strong><br><br><str=
ong>Level: Basic</strong></td></tr><tr><td valign=3D"top" align=3D"center" =
bgcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family: Cal=
ibri, serif; padding: 10px 10px 10px 10px; font-size: 18px;"> <strong>Facul=
ty: Haleh Naimi</strong></td></tr><tr><td valign=3D"top" align=3D"center" b=
gcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family: Cali=
bri, serif; padding: 0px 10px; font-size: 18px; line-height: 30px;"><a href=
=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/0c7092b5e839ae77d13c5ce3d=
979cf89/62222c08db20cc5940aa635f5f8651a1" style=3D"font-size:20px; backgrou=
nd:#f05910; color:#ffffff; text-decoration:none; padding:3px; border-radius=
:5px;" rel=3D"0c7092b5e839ae77d13c5ce3d979cf89"><b> =C2=A0=C2=A0 Register N=
ow =C2=A0=C2=A0</b></a></td> </tr><tr><td valign=3D"top" align=3D"center" b=
gcolor=3D"#ffffff" height=3D"30" style=3D"color: #003366; font-family: Cali=
bri, serif; padding: 10px 10px 5px 10px; font-size: 18px; line-height: 26px=
;">Use <strong style=3D" font-size:18px;">MD30</strong> to get <strong styl=
e=3D" font-size:18px;">$30</strong> off. <br>For group discounts, please ca=
ll <strong><a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/b6b9586=
77b8c01befb39eceb4442dcaa/62222c08db20cc5940aa635f5f8651a1" target=3D"_blan=
k" rel=3D"b6b958677b8c01befb39eceb4442dcaa">1-800-223-8720</a></strong> or =
email <a href=3D"https://d38rqs2egh08o4.cloudfront.net/nuoroda/5909f930836e=
9efb4da41714e2c250d4/62222c08db20cc5940aa635f5f8651a1" rel=3D"5909f930836e9=
efb4da41714e2c250d4">writetous@elifinancial.com</a>.</td></tr><tr><td valig=
n=3D"top" align=3D"center" bgcolor=3D"#ffffff" height=3D"30" style=3D"color=
: #003366; font-family: Calibri, serif; padding: 3px 10px 0px 10px; font-si=
ze: 16px; line-height: 23px;">Not able to attend this live webinar? Buy DVD=
, Instant Download or Transcript.<br>To join our mailing list and receive i=
nvitations to similar webinars <a href=3D"https://d38rqs2egh08o4.cloudfront=
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1a1" rel=3D"2458816a71a28874ad4c224d3f711ab5">click here</a>.</td></tr><tr>=
<td align=3D"center" valign=3D"top" bgcolor=3D"#ffffff" style=3D"color: #00=
3366; font-family: Calibri, serif; font-size: 11px; line-height: 15px; padd=
ing: 10px;"><hr><strong>Disclaimer:</strong> The content herein does not re=
present any association between IRS and Eli Financial LLC. IRS neither endo=
rses any product of Eli Financial LLC nor warrants accuracy of the content =
hereto.</td></tr></table><table cellpadding=3D"0" cellspacing=3D"0" align=
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ze: 11px; width: 600px; color: #003366;"><tr><td style=3D"color: #000000; f=
ont-family: Calibri, serif; background: #cecece; padding: 10px 0;"><strong>=
Reference No.:</strong> EMLT340A</td></tr></table><p align=3D"center"><font=
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