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Survey of Tax-Favored Investments

Survey of Tax-Favored Investments. The Advisors Forum Presents Live CPE Series Hosted by Peter S. Myers and Bob Keebler. Peter S. Myers, Esq. The Myers Law Firm, P.C. 100 Spear St., Suite 1430 San Francisco, CA 94111 (415) 951-8100. Robert Keebler, CPA, MST

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Survey of Tax-Favored Investments

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  1. Survey of Tax-Favored Investments The Advisors Forum Presents Live CPE Series Hosted by Peter S. Myers and Bob Keebler Peter S. Myers, Esq. The Myers Law Firm, P.C. 100 Spear St., Suite 1430 San Francisco, CA 94111 (415) 951-8100 Robert Keebler, CPA, MST Virchow, Krause & Company, LLP 2201 E. Enterprise Ave., Suite 100 Appleton, WI 54913 (920) 739-3345

  2. Overview Types of Alternative Investments Tax Opportunities In Venture Capital Tax Treatment of RSUs and Compensatory Grants Tax Treatment of Oil and Gas Investments Using Flow-Through Entities for Start-Up Companies, Real Estate, Small Business, Venture Capital, and Oil and Gas Transfer Taxation

  3. Types of Alternative Investments Venture Capital Private Equity Hedge Funds Oil and Gas Alternative Energy Real Estate

  4. Tax Opportunities in Venture Capital: QSBS • Qualified Small Business Stock (“QSBS”): Rollovers • Income Taxation • Limitations and Rules • Using Pass-Through Entities • Losses on QSBS • California QSBS Rules • Common Audit Issues in California • Rollover Provisions • Rollover Audit Issues

  5. QSBS: Federal and State Comparison

  6. Tax Treatment of RSUs and Compensatory Grants • RSUs & Compensatory Grants • Income Taxes • Limitations on Sale

  7. Tax Treatment of Oil & Gas Investment Structural Aspects of Limited Partnerships and Joint Ventures in Oil and Gas Intangible Drilling Costs IDCs and AMT Depletion Allowance

  8. Using Flow-Through Entities for Start-Up Companies, Real Estate, Small Business, Venture Capital, and Oil and Gas Venture Funds Pass-Through of Losses Passive Activity Losses “At-Risk” Limitations Partnership Allocations Capital Account Considerations

  9. Transfer Taxation • GRATs and Timing Techniques • Transferring Appreciation of Venture Capital Interests Using Grantor Retained Annuity Trusts • Gift Value of the GRAT • Term of the Trust • IDGTs • Transfer of Assets to an Intentionally Defective Grantor Trust • Other Transfer Tax Techniques • FLPs or FLLCs • Charitable Lead Trusts

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