Impact of TCJA on Business &= ; Asset Sales

Return-Path: Received: from vps.transocean.com by vps.transocean.com with LMTP id KCBJKC8O21r5IwAAInt2oQ ; Sat, 21 Apr 2018 03:10:55 -0700 Return-path: Envelope-to: bruce@transocean.com Delivery-date: Sat, 21 Apr 2018 03:10:55 -0700 Received: from m163-4.mwsmtp.com ([85.206.163.4]:43232) by vps.transocean.com with esmtp (Exim 4.89_1) (envelope-from ) id 1f9pTe-0002NK-3x for bruce@transocean.com; Sat, 21 Apr 2018 03:10:55 -0700 DKIM-Signature: v=1; a=rsa-sha1; c=relaxed/relaxed; s=key1; d=mwsmtp.com; h=From:To:Message-ID:Subject:MIME-Version:Content-Type:List-Unsubscribe:Date; bh=ySdRje/jkP456Vfy459QoOF66EM=; b=YECZ43T3M7aj3upmSIR1xT7FbZlWHRZMqkXp28PxVfAMdulU2FnsPsWKkdawWzNKA3Fpli6fS6gS nAStmO99AXDpu57XOkJayfCAxcMyMa5y2Nczgyu9ZexV1wZY+KU30rzYpaFv3quZdMAchyv3EqwZ WukNSiBBTr3k8bWPf/w= From: Qualified Business Income To: bruce@transocean.com Message-ID: <0c1d7f43d6c9970416d4e3c9305536c8.1524304905767.newsletter@synergia.data.lt> Subject: TCJA: Before You Sell, Prepare a Tax-Efficient Exit Strategy MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_Part_93459308_1407603139.1524304905766" Precedence: bulk Feedback-ID: 2730:70105:campaign:SenderNET X-Sender-ID: 0c1d7f43d6c9970416d4e3c9305536c8 List-Unsubscribe: , Date: Sat, 21 Apr 2018 13:47:58 +0300 X-Spam-Status: No, score=2.8 X-Spam-Score: 28 X-Spam-Bar: ++ X-Ham-Report: Spam detection software, running on the system "vps.transocean.com", has NOT identified this incoming email as spam. The original message has been attached to this so you can view it or label similar future email. If you have any questions, see root\@localhost for details. Content preview: Impact of TCJA on Business & Asset Sales 1-800-223-8720 writetous@elifinancial.com Few Days Left to Register! 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 Faculty: Haleh Naimi Live Webinar | Thu, April 26, 2018 | 120 minutes 1:00 pm ET | 12:00 pm CT | 11:00 am MT | 10:00 am PT Order Now Before You Sell, Prepare a Tax-Efficient Exit Strategy [...] Content analysis details: (2.8 points, 3.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block for more information. [URIs: cloudfront.net] 0.2 HEADER_FROM_DIFFERENT_DOMAINS From and EnvelopeFrom 2nd level mail domains are different -0.0 SPF_PASS SPF: sender matches SPF record 0.0 HTML_MESSAGE BODY: HTML included in message 0.8 MPART_ALT_DIFF BODY: HTML and text parts are different 0.4 MIME_HTML_MOSTLY BODY: Multipart message mostly text/html MIME 0.8 BAYES_50 BODY: Bayes spam probability is 40 to 60% [score: 0.5000] 0.6 KAM_ADVERT2 RAW: This is probably an unwanted commercial email... 0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily valid -0.1 DKIM_VALID Message has at least one valid DKIM or DK signature X-Spam-Flag: NO ------=_Part_93459308_1407603139.1524304905766 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 7bit ------=_Part_93459308_1407603139.1524304905766 Content-Type: text/html;charset=UTF-8 Content-Transfer-Encoding: quoted-printable Impact of TCJA on Business &= ; Asset Sales

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<= td class=3D"phone" style=3D"color: #003366; font-family: Calibri, serif; te= xt-align: right; padding: 0px 0px 10px 10px; line-height: 25px; font-size: = 16px;"> 1-800-223-8720
writetou= s@elifinancial.com

Few Day= s Left to Register!

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

Faculty: Haleh Naimi

=C2=A0=C2=A0 Order Now =C2=A0=C2=A0

Before You Sell, Prepare a Tax-E= fficient Exit Strategy

The Tax Cuts and Jobs Act, signed in= to law in December 2017, promises lower federal tax rates and several tax d= eductions for C-corporations and pass-through entities. But there are sever= al limitations to the new tax benefits for businesses, particularly the qua= lified business income (QBI) deduction.

Learn to optimize the benefits that do apply to your busines= s=E2=80=94and steer clear of the pitfalls of the new law=E2=80=94in this in= formative session with tax and bankruptcy attorney Haleh C. Naimi. For instance, Naimi will cover the provision that allows individua= ls to deduct 20% of qualified business income (QBI) from a sole proprietors= hip, S-corporation, or a partnership. She will also outline the limitations= to the QBI deduction benefit for income from a "specified service trade or= business" (e.g., law, health, and financial services).

In addition, Naimi will explain how owners = looking to sell their businesses can design a tax-efficient "exit strategy.= " She will discuss the impact of the interest expense and Net Operating Los= s (NOL) limitations, as well as expensing for capital investment on the neg= otiations of an asset sale. And she'll address the impact of the new tax la= w on qualified small business stock sales.

Session Highlights

This progr= am will cover:

New provisions of the Tax Cuts and Jobs Act
The impact of new tax law on qualified small busi= ness stock sales
The impact of tax reform on interest expense and N= OL limitations

NASBA & IRS Category of Study: Taxes

= Level: Basic

F= aculty: Haleh Naimi

=C2=A0=C2=A0 Regist= er Now =C2=A0=C2=A0

Use MD20 to get $20 off.
For group discounts, please= call 1-800-223-8720 = or email writetous@elifinanci= al.com

Not able to= attend this live webinar? Buy DVD, Instant Download or Transcript.
To j= oin our mailing list and receive invitations to similar webinars click here.

About Our Faculty

Haleh Naimi is a= tax and bankruptcy attorney representing individuals and businesses (rangi= ng in size from small to middle-market) in complex tax, bankruptcy and comm= ercial litigation matters throughout California and New York. She has lectu= red on tax controversy issues involving collection and bankruptcy taxation = before thousands of attorneys, CPAs and enrolled agents throughout the nati= on. R= ead more

Disclaimer:= The content herein does not represent any association between IRS and Eli = Financial LLC. IRS neither endorses any product of Eli Financial LLC nor wa= rrants accuracy of the content hereto.

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