This seminar is designed for controllers, accountants, CFOs, tax managers and officers and enrolled agents.
Today’s complex and changing state tax laws require businesses and their advisors to keep abreast of current developments. Overlooked obligations can result in a substantial liability; overlooked incentives are lost opportunities to pay lower taxes.
This program, featuring a faculty who deals with complex tax matters every day, will provide a solid understanding of Delaware’s tax system.
Don’t miss this opportunity to gain the information you need to ensure your compliance with current tax laws!
Topics to be discussed include:
• Delaware Realty Transfer Tax
• Delaware Gross Receipts Taxes
• Delaware Estate Tax
• Wilmington Earned Income Tax
• Procedure On Audit And Appeal
• Overview Of Delaware Personal Income Tax
• Delaware Partnership, Limited Liability Company And S-Corporation Taxation
• Delaware Corporate Income Taxation
8:30 a.m. - 9:20 a.m.
I. Delaware Realty Transfer Tax
9:20 a.m. - 10:05 a.m.
II. Delaware Gross Receipts Taxes
10:05 a.m. - 10:20 a.m.
III. Delaware Estate Tax
10:20 a.m. - 10:30 a.m.
10:30 a.m. - 10:45 a.m.
IV. Wilmington Earned Income Tax
10:45 a.m. - 11:30 a.m.
V. Procedure On Audit And Appeal
11:30 a.m. - 12:30 p.m.
Lunch (On Your Own)
12:30 p.m. - 2:00 p.m.
VI. Overview Of Delaware Personal Income Tax
A. “Piggy-Back” Taxing Scheme
B. Resident And Nonresident Taxation
C. Delaware Source Income
D. Trust Taxation And Advantages Of Delaware Situs Trusts
F. Required Returns
G. Recent Legislation And Developments
2:00 p.m. - 3:05 p.m.
VII. Delaware Partnership, Limited Liability Company And S Corporation Taxation
A. Taxation Of Resident And Nonresident Partners And Stockholders
B. Advantages Of Delaware Partnerships And Limited Liability Companies
C. Allocation And Apportionment Of Taxable Income
D. Pass-Through Of Credits And Deductions
E. Recent Legislation And Developments
3:05 p.m. - 3:15 p.m.
3:15 p.m. - 4:15 p.m.
VIII. Delaware Corporate Income Taxation
A. Advantages Of Delaware Holding Companies
B. Allocation And Apportionment Of Taxable Income
C. Available Credits And Deductions
D. Recent Legislation And Developments
4:15 p.m. - 4:30 p.m.
IX. Questions And Answers