About the Course
Introduction
This CLE/CPE webinar will provide tax counsel and advisers with a review of the application and impact of the 2025 tax bill on pass-through entities. The panel will discuss tax law changes impacting pass-through entities and provide tax planning strategies to optimize tax benefits and avoid pitfalls.
Description
The 2025 tax bill encompasses provisions directly affecting the income of pass-through entities, requiring careful planning to take advantage of the available tax-saving options and avoid tax compliance or reporting issues.
The tax law allows additional benefits to pass-through entities that require an understanding of a variety of complex provisions. Tax counsel and advisers must be aware of the benefits and limitations of Section 199A regarding the deduction of qualified business income, the available planning techniques to optimize tax savings for partnerships, LLCs and S corporations, and considerations for possible entity reclassification along with other tactics to reduce taxable income.
Listen as our panel analyzes the complex provisions under current tax law impacting pass-through entities and provides practical methods for compliance and tax savings.
Presented By
Mr. Mandarino's practice focuses on corporate, tax and finance law. He is involved with a wide variety of businesses and transactions, including experience with compliance, planning and M&A activities for partnerships, individuals and corporations. Mr. Mandarino’s practice also includes representation in tax controversy work. He writes and speaks extensively on a wide range of business, tax and finance topics.
Mr. Spiro chairs the firm's Tax group, where his practice focuses on providing federal and state tax advice in connection with domestic and international transactions, including hedge and private equity fund formations, mergers and acquisitions, and debt and equity financings and restructurings.
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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Date + Time
- event
Thursday, July 30, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Overview of current tax law impacting pass-through entities
II. Section 199A deductions and pass-through tax breaks and limitations
III. Impact of the interest expense cap on pass-through entities
IV. Reevaluating entity classification under current tax law
The panel will review these and other high priority issues:
- Tax considerations for pass-through entities after the passage of the tax bill
- Qualified business interest deductions and limitations on specified service industries
- Treatment of carried interest and performance of services
- Available tax planning techniques for partnerships, LLCs, and S corporations
- Entity reclassification considerations for potential tax savings
