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Live Webcast Replay

C Corporations Update: Lobster Traps, Lobster Pots and a Whole New Sea of Opportunity

Total Credits: 2 including 2 Taxes - Technical

Average Rating:
ACPEN Industry Institute |  Tax |  IRS Approved
Bradley Burnett, J.D., LL.M.
Course Levels:
2 Hours
Access for 30 day(s) after program date.



C Corps carry unique blessings and curses of all their own. What of all this new fuss about how S Corps and other entities should switch to C Corps? The Tax Cuts and Jobs Act (TCJA) brought new lower tax rates for some C Corps, yet higher for others. But, there’s a whole lot more to the story. This course kisses and tells about the C Corp rest of the story.


**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to​

Basic Course Information

Learning Objectives
  • Demystify the mystery of C Corp or not under TCJA
  • Learn 4 situations C Corp better than pass-through (for entrepreneurial business)
  • Identify and apply new developments affecting C Corps
  • Learn goods and bads of new C Corp tax rate under TCJA
  • Break out of double tax lobster trap if you can
  • Troubleshoot §163(j) business interest expense deduction limit
  • Identify new opportunities now that C Corp AMT has bitten dust
  • Recognize tweaks to C Corp charitable contribution rules

Major Subjects
  • C Corp new tax developments
  • Choice of business entity flipped over on its ear – Or, not?
  • C Corp tax rate musical chairs
  • C Corp AMT transition issues and blockbuster new opportunities
  • C Corp AMT and Buy Sell Agreements
  • C Corp income tax structure – More than meets the eye
  • Dividends received deduction overhaul
  • To Be or Not to Be a C Corp – 4 Reasons
  • C Corps w/ justification to retain earnings
  • C Corp §1202 (QSBS) stock – A new era begins
  • C Corp vs. Pass‐Through
  • Should You Switch from C to S Corp? TCJA paves road
  • TCJA ‐ §163(j) Business interest expense limit – Grab your hat
  • 2018 Form 1120 – What's meaningfully new?

Course Materials


Bradley Burnett, J.D., LL.M. Related seminars and products

Bradley Burnett practices tax law in Colorado. After undergraduate (Business Administration/Accounting) school and law (J.D.) school, he earned a Master of Laws in Taxation (LL.M.) from the University of Denver School of Law Graduate Tax Program. After stints at national and local accounting firms and a medium sized Denver law firm, he established his own law firm in 1990, He has delivered more than 3,300 presentations on tax law to CPAs, attorneys, EAs and others throughout all fifty U.S. states, Washington, D.C. and seven countries. Bradley served four years as adjunct professor at the University of Denver School of Law Graduate Tax Program, where he pioneered an employment tax course and occasionally pinch-hit in the IRS practice and procedure field. He authors and teaches tax materials for Commerce Clearing House (CCH), has received the Illinois Society of CPAs Instructor Excellence Award and five times has been the most requested, top-rated presenter at annual state CPA tax institutes. His seminar style is briskly paced delivery of practical insights with humor. 


Wed, Dec 01, 2021 - 04:00pm to 05:56pm EST
Fri, Dec 17, 2021 - 10:00am to 11:56am EST

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For All who desire to understand the new playing field for C Corps after TCJA and other new important tax developments
Original Recording Date 04/04/2019
Yellow Book No
Course Developer Bradley Burnett Tax Seminars, Ltd.
Date Added to Catalog 04/01/2019

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Instructional Delivery Method Group Internet Based
Course Registration Requirements

Online Registration

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 

Promo Video



Overall:      4.6

Total Reviews: 39


Frederick P

" "

Daniel P - Coral Gables, Florida

"Good presentation"

Trenda H - Wylie, Texas

"Great course ad great information that I can actually put into proactice."

Lawrence G

"Very good and timely information. Time period was great- 2 hours."

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