

- 
the Impact of Tax Reform on Choice of Entity 
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Built in gain tax 
- 
Limits on certain benefits and self-employment tax 
- 
Basis adjustment on sale of owner interest 
- 
"At risk" rules / other limitations 
- 
Outsource of partnership tax return preparation 
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Election to be taxed as a corporation Form 8832 
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Information returns Form 1065 and K-1 
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Special allocations 
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Limits on certain benefits and self-employment tax 
- 
Basis adjustment on sale of owner interest 
- 
"At risk" rules / other limitations 
- 
Multi-tiered Partnerships for Real Estate Industry 
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Single Member LLC 
- 
Special allocations 
- 
Limits on certain benefits and self-employment tax 
- 
Basis adjustment on sale of owner interest 
- 
"At risk" rules / other limitations 
- 
Built in gain tax 
- 
Special allocations 
- 
Limits on certain benefits and self-employment tax 
- 
Basis adjustment on sale of owner interest 
- 
"At risk" rules / other limitations 


