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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.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


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: 23

Bradley Burnett, J.D., LL.M. (Taxation), is a practicing Colorado tax attorney with 33 years of tax practice experience. His practice emphasis is on tax planning and tax controversy resolution. He also prepares a handful of tax returns.

Prior to establishing his own law firm in 1990, he practiced tax accounting with national and local CPA firms, worked as trust officer for a Denver bank and managed the tax department as partner in a medium-sized Denver law firm. After receiving his undergraduate degree in accounting and law degree (J.D.), he earned a Master of Laws (LL.M.) in Taxation from the University of Denver School of Law Graduate Tax Program.

Mr. Burnett has delivered more than 3,000 presentations on U.S. tax law throughout all fifty U.S. states, Washington, D.C., the Bahamas, Italy, Greece, Turkey and Canada. He has authored texts of 35 CPE courses.

Bradley served 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 teaching the IRS Practice and Procedure topic.  He has appeared on television answering tax questions for call-in viewers of Denver NBC affiliate KUSA Channel 9.  Brad received the Illinois Society of CPAs Instructor Excellence Award for teaching in Chicago and five times has been the top rated, most requested instructor for CPA Society annual tax conferences.

Burnett’s seminar style is to deliver the subject matter in briskly paced, enthusiastic and witty fashion. His forte’ is the candid communication of practical ideas relating to tax law.


Thu, Jun 11, 2020 - 07:00p to 08:56p EDT
Tue, Jun 16, 2020 - 02:00p to 03:56p EDT
Mon, Jun 22, 2020 - 12:00p to 01:56p EDT
Fri, Jul 10, 2020 - 02:00p to 03:56p EDT
Tue, Jul 21, 2020 - 07:00p to 08:56p EDT
Tue, Aug 04, 2020 - 11:00a to 12:56p EDT
Fri, Aug 21, 2020 - 10:00a to 11:56a EDT
Thu, Sep 10, 2020 - 07:00p to 08:56p EDT
Mon, Sep 21, 2020 - 11:00a to 12:56p EDT
Thu, Oct 01, 2020 - 10:00a to 11:56a EDT
Mon, Oct 26, 2020 - 12:00p to 01:56p EDT
Thu, Nov 12, 2020 - 11:00a to 12:56p EST
Mon, Nov 16, 2020 - 10:00a to 11:56a EST
Tue, Dec 15, 2020 - 02:00p to 03:56p EST
Wed, Dec 30, 2020 - 12:00p to 01:56p 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: 16


Lawrence G

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

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