Program Details
2026-11-20 14:30:00
Over 1,000+ webinars
Course Overview
2026-11-20 14:30:00
2h CLE Credits
Intermediate
2
2:30 pm - 3:30 pm ESTThis session examines how the One Big Beautiful Bill Act (P.L. 119-21, signed July 4, 2025) permanently reshaped the pass-through versus C corporation choice-of-entity calculus. Attorneys will work through the new rate architecture — including the permanent 21% corporate rate, permanent 20% Section 199A deduction, revised SALT cap, and permanent bonus depreciation — and learn how to model entity choice across distribution, reinvestment, and exit scenarios. By the end of the session, attendees will be able to identify when C corporation or pass-through treatment produces a lower integrated tax burden and flag the conversion traps and planning errors that practitioners are making right now.
Annette Ahlers
Victoria Lam
Trent Gilkey 3:40 pm - 4:40 pm ESTThis session examines two high-stakes structural changes enacted by the One Big Beautiful Bill Act (P.L. 119-21): the expanded Section 1202 QSBS exclusion framework and the restoration of immediate domestic R&E expensing under new Section 174A. Attorneys will learn how to trace QSBS eligibility from inception through exit, identify common disqualifying errors, and navigate the new Section 174 research and experimentation expenses landscape for post-2025 tax years. Attendees will leave able to apply the tiered holding-period structure, evaluate retroactive elections for small businesses, and flag state-conformity exposure.
Deanne Morton
Misa Thai
Mohamed Karabibane
Haik G. GavadianAnnette Ahlers is a Managing Director in Andersen’s U.S. National Tax practice, based in Los Angeles. Her work centers on complex corporate tax issues, including the formation and liquidation of corporations, net operating losses, and corporate transaction costs, drawn from more than 30 years of experience in corporate tax and merger and acquisition transactions.
Deanne Morton is a Managing Director in Andersen’s U.S. National Tax practice in San Francisco, bringing more than 20 years of experience in federal tax controversy. She advises clients on IRS audits, appeals, and procedural matters, with experience spanning refund claims, entity classification, research and development (R&D) credits, transfer pricing, and tax penalty relief.
Misa Thai is a tax professional and Enrolled Agent with more than 20 years of experience in tax consulting and public accounting, specializing in federal and state research and development (R&D) tax credits. She advises businesses on identifying qualifying research activities, analyzing qualified research expenses under Internal Revenue Code Sections 41 and 174, and documenting tax credit claims. Her experience spans technology, pharmaceuticals, manufacturing, engineering, and construction, as well as start-ups and emerging businesses.
Mohamed Karabibane is a Director in Andersen’s State and Local Tax (SALT) practice in San Francisco, with experience in state and local taxation dating back to 2013. He advises businesses on income and franchise taxes, gross receipts taxes, sales and use taxes, and property taxes. His work also includes multistate tax planning, voluntary disclosures, tax credit opportunities, and mergers and acquisitions (M&A) due diligence and legal entity structuring.
Victoria Lam is a Director in Andersen’s Commercial practice in Seattle, bringing more than 10 years of experience advising clients on federal income tax matters, complex corporate tax issues, and mergers and acquisitions (M&A). She specializes in M&A quantitative consulting, including tax attribute planning and computation, transaction cost analysis, and qualified small business stock (QSBS) tax planning. Her broader practice includes corporate tax consulting, credits and incentives, research, automation, and reporting solutions for public companies, private businesses, and start-ups.
Haik G. Gavadian is an attorney associated with Andersen’s Los Angeles office, where his listed practice areas include taxation and business law. He was admitted to the State Bar of California on December 1, 2023, and maintains an active law license. His professional focus on taxation, together with his affiliation with the California Lawyers Association’s Taxation and Business Law sections, establishes his connection to these areas of legal practice.
Annette Ahlers is a Managing Director in Andersen’s U.S. National Tax practice, based in Los Angeles. Her work centers on complex corporate tax issues, including the formation and liquidation of corporations, net operating losses, and corporate transaction costs, drawn from more than 30 years of experience in corporate tax and merger and acquisition transactions.
Deanne Morton is a Managing Director in Andersen’s U.S. National Tax practice in San Francisco, bringing more than 20 years of experience in federal tax controversy. She advises clients on IRS audits, appeals, and procedural matters, with experience spanning refund claims, entity classification, research and development (R&D) credits, transfer pricing, and tax penalty relief.
Misa Thai is a tax professional and Enrolled Agent with more than 20 years of experience in tax consulting and public accounting, specializing in federal and state research and development (R&D) tax credits. She advises businesses on identifying qualifying research activities, analyzing qualified research expenses under Internal Revenue Code Sections 41 and 174, and documenting tax credit claims. Her experience spans technology, pharmaceuticals, manufacturing, engineering, and construction, as well as start-ups and emerging businesses.
Mohamed Karabibane is a Director in Andersen’s State and Local Tax (SALT) practice in San Francisco, with experience in state and local taxation dating back to 2013. He advises businesses on income and franchise taxes, gross receipts taxes, sales and use taxes, and property taxes. His work also includes multistate tax planning, voluntary disclosures, tax credit opportunities, and mergers and acquisitions (M&A) due diligence and legal entity structuring.
Victoria Lam is a Director in Andersen’s Commercial practice in Seattle, bringing more than 10 years of experience advising clients on federal income tax matters, complex corporate tax issues, and mergers and acquisitions (M&A). She specializes in M&A quantitative consulting, including tax attribute planning and computation, transaction cost analysis, and qualified small business stock (QSBS) tax planning. Her broader practice includes corporate tax consulting, credits and incentives, research, automation, and reporting solutions for public companies, private businesses, and start-ups.
Haik G. Gavadian is an attorney associated with Andersen’s Los Angeles office, where his listed practice areas include taxation and business law. He was admitted to the State Bar of California on December 1, 2023, and maintains an active law license. His professional focus on taxation, together with his affiliation with the California Lawyers Association’s Taxation and Business Law sections, establishes his connection to these areas of legal practice.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
Formats
