Co-sponsored by the WSBA Taxation Section
TAX ISSUES FOR
Friday, December 11, 2009 BUSINESS TRANSACTIONS
The Lawyer’s Toolbox
Washington State Bar
1325 Fourth Avenue, Suite 600
Seattle, WA Veteran
Tuition: $139; this program is practitioners provide
WSBA-CLE Passport-eligible critical insight on
Approved for 3.0 General CLE
issues faced by
credits for Washington attorneys tax and business
12:30 p.m. 2:30 p.m.
Check-in • Walk-in Registration • Distribution of International Tax Issues for Business Transactions
Coursebooks • Coffee and Pastry Service • The importance of entity selection in international business
1:10 p.m. • Use of “check-the-box” regulations to obtain U.S. tax advantages
Welcome, Opening Remarks and Introductions — hybrid entities
by Co-chairs • Avoiding traps for the unwary in international transactions
Amber K. Quintal — Ogden Murphy Wallace, PLLC, Seattle — useful planning techniques
Paige L. Davis — Lane Powell PC, Seattle Ada Ko — Lane Powell PC, Seattle
1:15 p.m. 3:15 p.m.
Federal Tax Issues and Choice of Entity Considerations Break
for Business Transactions: When to go with the
Herd and Form an LLC or Other Entity Taxed as a 3:30 p.m.
Partnership; and When to go Against the Herd and State and Local Tax Issues for Business Transactions
Elect Subchapter S or Simply Form a C Corporation? • Transfer taxes and planning considerations in asset deals
In advising clients as to what entity they should form to conduct their • Transfer taxes and planning considerations in entity deals
business many practitioners default to either an LLC or S Corporation • Successor liability for unpaid state and local taxes
without considering the client’s exit strategy. A client’s exit strategy may • Property tax issues in business transactions
be the singular most important business transaction that the client will • Choice of entity issues
ever undertake. Emphasizing Federal tax issues, this presentation will: Robert L. Mahon III — Perkins Coie LLP, Seattle
• Compare LLCs to S Corporations;
• Consider those attributes that may lead to a recommendation to 4:30 p.m.
form an LLC (that is disregarded or taxed as a partnership) Complete Evaluation Forms and Adjourn
• Consider those attributes that may lead to a recommendation to
form an S Corporation and
• Examine real world examples where one or the other form is
Leslie R. Pesterﬁeld — Ogden Murphy Wallace, P.L.L.C., Seattle
WSBA-CLE Presents Veteran
Co-sponsored by the WSBA Taxation Section provide critical
TAX ISSUES FOR BUSINESS TRANSACTIONS issues faced
by tax and
The Lawyer’s Toolbox business
Friday, December 11, 2009
Washington State Bar Association • 1325 Fourth Avenue, Suite 600 • Seattle
Please ﬁll out the enclosed registration form and mail or fax to WSBA
First Name M.I. Last Name
WSBA No. Firm/Company Name:
City State Zip
We encourage early registration. On-site registration is on a space-available basis.
Coursebook included with price of tuition.
Tax Issues for Business Transactions, #10848PSE, 12/11/09, $139 Tuition
To register online, go to www.wsbacle.org/seminars and enter seminar # 10848PSE
If special accommodations are needed, please contact Rex Nolte at 206-727-8211 or e-mail: email@example.com or call toll-free at 1-800-945-WSBA.
Note: The coursebook for this program will not be sold separately.
Check enclosed payable to WSBA
2009 WSBA-CLE Passport: Silver Gold Passport pin #
Card No. Exp. Date
Cardholder Name (print)
Registrations received less than 48 hours before a seminar are not guaranteed a coursebook or other presentation materials on site.
• Mail: WSBA, 1325 Fourth Avenue, Suite 600, Seattle,WA 98101-2539.
• Internet: Register online at www.wsbacle.org/seminars • Order products online at www.wsbacle.org.
• Phone: 800-945-WSBA or 206-443-WSBA with credit card and Registration/Order Form in hand.
• Fax: 206-727-8324 Include credit card information.
Payment: Individual registrants must use a separate form, however, payment may be made with a single check or credit card for multiple parties.
Note: Please keep a copy of this brochure for your records.
ofﬁce use only
Date___________________________________________ Check #__________________________ Total $__________________________