BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month December 8, 2025 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Tax Considerations for Business Startups

Choice of Entity, Incentives and Credits, Startup Expenses, Equity Compensation

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About the Course

Introduction

This webinar will point out key decisions and tax opportunities that new companies and their advisers should consider. Our panel of tax and transaction experts will guide you through selecting the most suitable structure, handling startup costs, and recognizing federal and jurisdictional tax incentives, as well as other key tax considerations that new businesses should not overlook.

Description

Before starting a business and while in the early planning stage, key decisions must be made; some early considerations can result in significant tax savings for new companies. First and foremost, there is the choice of entity. There are benefits and drawbacks for each entity type. This choice determines whether the owner draws a salary, the business or individual reports the business income, and the overall tax remitted by the company and its owners. 

Tax credits and incentives are offered for research and development costs. The R&D credit can significantly offset product development costs. Structured properly, capital gains from the eventual sale of qualified small business stock (QSBS) could be eliminated. 

Equity compensation can be a powerful tool for attracting and retaining key employees. Early consideration of methods of compensation, including options (incentive vs. non-qualified), a profits interest, or carried interest, for example, can ensure business goals are met and tax consequences are minimized. Business entrepreneurs and their advisers need to be aware of the importance of initial decisions to facilitate future business operations.

Listen as our panel of federal tax advisers points out considerations that are essential for business startups.

Presented By

Louis Guay
Principal, Cost Segregation, Tax Credits & Incentives
Kaufman Rossin

Mr. Guay oversees Kaufman Rossin’s research and development tax and cost segregation service lines. Leveraging his industrial engineering experience, he helps clients qualify for and capture R&D and other specialized tax credits. With the R&D tax credit’s recent permanency and application to startups, Mr. Guay provides R&D tax services to both established businesses and early-stage companies in South Florida’s growing startup scene. He assists clients across many industries, including aerospace, banking, biotechnology, construction, food and beverage, healthcare, manufacturing and technology. Mr. Guay's expertise includes the federal Credit for Increasing Research Activities (R&D tax credit) in the U.S. and the Scientific Research & Experimental Development (SR&ED) program in Canada. As a leader of the firm’s cost segregation practice, he manages a specialized team focused on assisting clients in accelerating the depreciation of portions of their real estate investments. Mr. Guay and his team conduct engineering-based cost segregation studies to help provide significant tax savings for real estate developers and investors constructing, renovating or buying commercial real estate.

Einat Laver
Director, Tax Services
Kaufman Rossin

Ms. Laver is a Director in Kaufman Rossin’s Tax Advisory Services practice, where she helps lead the Firm’s Tax Transaction Services group. She has extensive experience advising corporate and private equity clients on buy- and sell-side transactions, including tax due diligence, structuring, and deal consulting. Ms. Laver also supports clients with federal and state tax compliance and ASC 740 accounting for income taxes, with experience across the retail, manufacturing, real estate, technology, and professional services industries.

Peter Stratos, MST, CPA
Principal, International Tax Services
Kaufman Rossin

Mr. Stratos is a principal in Kaufman Rossin's international tax and transactions department where he provides extensive knowledge to his clients on international tax planning for both individual and corporate taxes as well as structuring and due diligence on the buy and sell side. His expertise in international tax includes the areas of foreign tax credit planning, residency issues, state and local issues for international and multinational businesses, expats and inpats, pre-immigration planning, transfer pricing, compensation planning, treaty positions, entity selection, organizational structuring and withholding issues.

Credit Information
  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Monday, December 8, 2025

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Tax considerations for startups: introduction

II. Choosing the entity type

III. Qualified small business stock (QSBS)

IV. Startup costs

V. Equity compensation

VI. Federal & State R&D Tax Credit

VII. Treatment of R&D Expenditures

VIII. State and local taxes

IX. Recordkeeping and compliance

X. Other considerations

The panel will cover these and other critical issues:

  • How the R&D credit can offset product development costs
  • Structuring equity compensation agreements to minimize tax and meet business goals
  • Recordkeeping and compliance obligations of new businesses
  • Utilizing QSBS provisions to mitigate or eliminate capital gains tax

Learning Objectives

After completing this course, you will be able to:

  • Identify key tax incentives offered by federal and jurisdictional tax authorities
  • Determine the tax implications of various entity structures
  • Decide when and how to amortize or deduct startup costs
  • Ascertain how equity compensation arrangements can be used to attract and retain key employees


  • 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 their respective partners and shareholders.


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.

IRS Approved Provider

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 .