- Tax Issues Related to Entities
- Choice of entity when establishing a law practice;
- Comparison of tax implications of corporations, partnerships, limited
liability companies and associations; and
- Difference between C and S corporations, including requirements for S
election.
- Tax Issues Related to Real estate
- Mortgage interest;
- Points;
- Exclusion of gain from sale of principal residence;
- What is a principal residence and requirements of living there?;
- Principal residence exclusion when portion of property rented;
- Tax effect of a foreclosure; and
- Home office deductions.
Faculty:Lisa M. Rico, Esq., program chair
Shea. Diamond & Rico LLP, Holliston
Christopher R. Cawley, Esq.
Foley Hoag LLP, Boston
Bryan MacCormack, Esq.
MacCormack Law Firm, PC, Boston
Sponsoring Sections: Taxation Section
Young Lawyers Division