About the Course
Introduction
This CLE/CPE webinar will provide guidance to attorneys on critical tax considerations and planning for management service organizations (MSO). The panel will discuss the structures of MSOs, income tax considerations and tax planning, professional LLCs and partnership allocations, and other key tax issues that must be considered when structuring, operating, or partnering with an MSO.
Description
MSOs are popular among businesses across various industries, such as healthcare, technology, and other professional services. Companies can streamline operations, ensure regulatory compliance, and optimize tax benefits with the use of an MSO. However, these organizations must be properly structured and align with applicable tax rules to minimize tax liability and ensure tax compliance.
The purpose of an MSO is to support the related business by providing administrative and management services, such as billing, human resources, compliance, IT support, and other operations. These services are subject to service agreements between the MSO and the business, the fees of which may be structured as flat fees, percentages of revenue, or cost-plus arrangements. However, the tax treatment and potential complications stemming from MSO structures, fees, and operations can have a significant impact on income taxes and planning for taxpayers.
Listen as our panel discusses MSO structures, income tax considerations, LLC and partnership allocations, and other key tax issues that must be considered when structuring, operating, or partnering with an MSO.
Presented By
Mr. Darrow serves as Chairman & CEO of DarrowEverett LLP and leads its Private Equity, Capital Markets & Securities Practice Group. He has forged a reputation over the last two decades as a top dealmaker in sophisticated transactional matters. Mr. Darrow's practice focuses on the areas of complex business transactions, including mergers and acquisitions, private equity and securities, joint ventures and strategic partnerships, equity and debt financings, restructures and workouts, and sophisticated real estate deals. Working across multiple disciplines, he has extensive experience in a wide range of industries, including renewable energy, commercial real estate, hospitality, health care, media and entertainment, commercial lending and structured finance, technology and software, and the retail and service sectors.
Mr. Gildea is a member of DarrowEverett’s Corporate & Business Transactions, Healthcare & Life Sciences, Regulatory & Compliance and Data Privacy & Cybersecurity Groups. He has a practice concentrated in the areas of corporate, banking, healthcare and life sciences, renewable energy, nonprofit, and financial services regulation, compliance, litigation and enforcement defense, and transaction and merger-acquisition related structuring, domestically and internationally. Mr. Gildea has experience defending companies in civil and criminal government investigations and enforcement actions, litigating business and commercial disputes before federal and state courts, structuring private equity funds, and counseling a wide range of clients on laws and regulations pertaining to mortgage banking and consumer finance, housing, solar energy projects, the manufacture and distribution of cannabis products, insurance and reinsurance, securities offerings, real estate, fintech, blockchain technology, data protection and cybersecurity, anti-corruption and anti-money laundering compliance, employment matters, corporate governance, and licensing. He also advises publicly traded companies concerning public offerings of debt and equity securities, registration statements, SEC filings and periodic reports, proxy contests and tender offers, stock exchange requirements, and other securities and corporate governance matters.
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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CPE credit is not available on recordings.
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BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
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Date + Time
- event
Tuesday, January 26, 2027
- schedule
1:00 PM ET/10:00 AM PT
I. Overview: MSOs
II. MSO entity structures and taxation
III. Federal and state tax obligations and reporting
IV. MSO tax planning strategies
The panel will discuss these and other key issues:
- The pros and cons of management services organizations
- MSO fee structures and guidelines
- Tax characteristics of MSO structures and determining entity type
- Federal and state tax compliance and reporting requirements
- Income allocation and affiliated group rules
- Tax planning opportunities and pitfalls to avoid
Learning Objectives
After this course, you will be able to:
- Understand the tax characteristics of MSOs by entity type and structure
- Recognize the tax implications of MSO fee structures and applicable guidance
- Identify federal and state tax compliance and reporting requirements for MSO stakeholders
- Recognize the impact of IRS income allocation and affiliated group rules on tax planning for MSOs
- Ascertain tax planning methods to minimize adverse income tax liability
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of pass-through taxation, including taxation of partnerships, S corporations and sole proprietorships, qualified business income, net operating losses and loss limitations; familiarity with net operating loss carry-backs, carry-forwards and carried interests.
BARBRI, 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 Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .
Related Courses
Tax Considerations for MSO Structures: Entity Structure, Federal and State Tax Issues, Planning
Tuesday, January 26, 2027
1:00 PM ET/10:00 AM PT
