Partnership Law

Tax Bill – More on the New 20% Pass-Through Deduction

As I noted in a prior blog post, the new tax bill (TCJA) creates new Code Section 199A that provides for a 20% deduction for the non-wage portion of pass-through income. NOTE: The deduction is limited to 50% of an entity’s W-2 wages for married joint filers with income over $315,000 and single filers with income over $157,500. This deduction sunsets after 2025. Continue reading

Launching Your Business Video 4 – Choice of Entity

Please join Wayne M. Zell, Esq. for this fourth and final video segment of Episode 1: Launching the Business, which focuses on considerations in choosing the right form of entity for your business. Continue reading

The New 3.8% Medicare Surtax – How Does it Affect Business Owners?

In 2010, the Health Care and Education Reconciliation Act
included a stealth tax increase that did not take effect until January 1st
of this year.  Known as the 3.8% Medicare
surtax, the new tax applies to the lesser of “net investment income” (NII) or
the excess of “modified… Continue reading

Advantages and Disadvantages of S Corps and LLC’s

This video focuses on the advantages and disadvantages of using an S corporation versus a limited liability company.

 

Which Entity Should You Use When Starting a Business?

This 7-minute video featuring Wayne Zell focuses on the choice of entity you must make when starting your own business.

 

Protecting Assets from Creditors

This video is about asset protection from creditors.

 

Starting a New Business

This video is a reprise of my 2010 video on starting a new business.

 

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