Membership Calls

MARCH 26, 2019

Agenda

  • Increased Policy Uncertainty
  • 199A in the Bunker
  • Treasury Attacks Manufacturers
  • SALT Efforts
  • S Corp Modernization

Recording 3-26-2019 (begins at 2:30)
Presentation 3-26-2019

DECEMBER 11, 2018

Agenda

  • Post-Election Update
  • Tax Reform Implementation
  • SALT Efforts
  • 2019 Advocacy Plan

Recording 12-11-2018
Presentation 12-11-2018

SEPTEMBER 25, 2018

Agenda

  • Economy Looks Good!  Elections?
  • Pass-Through Coalition Efforts
  • Building the Parity Message
  • Advocacy:  Implementation & Permanence
  • SALT Update: Fighting for Parity in the States
  • What’s Next

Recording 9-25-2018
Presentation 9-25-2018

JUNE 12, 2018

Agenda

  • Annual Meeting Recap
  • Pass-Through Messaging
  • Pass-Through Permanence
  • Implementation Update
  • SALT Update

Recording 6-12-2018
Presentation 6-12-2018

APRIL 17, 2018

Agenda

  • Tax Day
  • Main Street Member Survey
  • Tax Outlook
  • S-Corp Advocacy

Recording 4-17-2018
Presentation 4-17-2018

FEBRUARY 20, 2018

Agenda

  • S-Corp Housekeeping
  • Latest on Tax Reform
  • Pass-Through Deduction Challenges
  • S-Corps & Sections 199A
  • Pass-Through Businesses & SALT

Recording 2-20-2018
Presentation 2-20-2018

JANUARY 16, 2018

Agenda

  • Tax Reform Overview
    • Corporations
    • Pass-Throughs
  • S-Corp’s Top 5 Concerns with Tax Reform
  • Pass-Through Deduction and its Challenges
  • Pass-Through Businesses and SALT

Recording 1-16-2018
Presentation 1-16-2018

DECEMBER 12, 2017

Agenda

  • Tax Reform Conference
  • Concerns with the Senate Bill
  • Pass-Through Concerns
    • Trust
    • SALT
    • International
  • S-Corp Priorities

Recording 12-12-2017
Presentation 12-12-2017

NOVEMBER 14, 2017

Agenda

  • House & Senate Bills
  • Senate Pass-Through Deduction
  • Deduction Example
  • Effects of Deduction on Pass-Through Rates
  • Base Broadening Provisions
    • Active Business Loss Limitation
    • SALT Deduction
    • Interest Deductibility Limitation
    • Section 199 Deduction
  • Territorial

Recording 11-14-2017
Presentation 11-14-2017

OCTOBER 17, 2017

Agenda

  • The BIG Picture
  • Business Tax Reform – The Basic Challenge
  • Pass-Through Businesses v. C Corporations
  • The Framework and the Pass-Through Rate
  • Why is the C Corp Rate Lower?
  • Tax Reform
    • The Basic Challenge
    • Framework
  • Framework’s Pass0Through Rate & Enforcement
  • Rate Enforcement Ideas
  • Proposed Three-Step Process
  • Tax Reform “Framework” Outlook
  • Senate Budget Resolution and its Challenges
  • The Framework & Working Families
  • Rate Deterioration & Parity

Recording 10-17-2017
Presentation 10-17-2017

Membership Updates

January 19, 2021

  1. Biden’s $1.9 Trillion Relief Proposal
  2. IRS Finalizes Excess Compensation Rules
  3. Talking Taxes in a Truck Podcast
  4. Social Media Update

January 5, 2021

  1. COVID-19 Relief Bill Includes S-Corp Priority
  2. PMSE Endorses Relief Bill
  3. S-Corp in the News
  4. Social Media Update

September 11, 2019

  1. Perception v. Reality on Tax Rates
  2. Failure of High Marginal Rates
  3. Law360 on SALT Parity
  4. Social Media Update – New S-Corp Videos!

August 28, 2019

  1. Tax Affecting S-Corps
  2. GILTI Notice Big Win for S-CORPs
  3. Treasury on 199A Guardrails
  4. S-CORP in the News
  5. Social Media Update

July 18, 2019

  1. S-Corp Mod Introduced in Senate
  2. S-Corp Opposes Beneficial Ownership Reporting Requirements
  3. Biden and S Corps
  4. S-Corp SALT Efforts
  5. Social Media Update

June 5, 2019

  1. S-Corp Member Survey
  2. Bloomberg on SALT
  3. S-Corp Comments on Section 4960 Excise Tax
  4. Tax Foundation Needs to Fix Their Map
  5. S-Corp in the News
  6. Social Media Update

May 2, 2019

  1. Oklahoma Enacts Pass Through SALT Parity!
  2. Main Street Employers Chris Smith with Hill Op-Ed
  3. Former JCT Head Ken Kies on 199A and Double Taxation
  4. Section 4960 Update
  5. Social Media Update

April 15, 2019

  1. Tax Day Message from Main Street Employers
  2. Main Street Employers Release White Board Video
  3. Business Community Rallies around 199A Permanence Bill
  4. Social Media Update

March 20, 2019

  1. March “Madness” Membership Call
  2. Section 199A Deduction Necessary for Pass-Throughs
  3. Legal Case for Pass-Through SALT Parity
  4. S-Corp In the News
  5. Social Media Update

March 7, 2019

  1. Tax Foundation Panel
  2. S-Corp Comments on 163(j)
  3. S-Corp In the News
  4. Social Media Update

FEBRUARY 6, 2019

  1. 199A Pass-Through Deduction Rules Finalized
  2. Pass-Throughs Under Attack!
  3. S-Corp In the News
  4. Social Media Update

JANUARY 22, 2019

  1. Treasury Issues Final 199A Regs
  2. Interest Deduction Cap Rules Hurt Manufacturers
  3. Tony’s Annual Letter
  4. S-Corp In the News
  5. Social Media Update

DECEMBER 19, 2018

  1. Wisconsin Passes Pass-Through SALT Bill
  2. December Board Meeting Recap
  3. Social Media Update

NOVEMBER 28, 2018

  1. Michigan Senate Moves SALT
  2. Revamped S-Corp Website
  3. December Membership Call
  4. Social Media Update

OCTOBER 30, 2018

  1. S-Corp Testifies on 199A
  2. S-Corp in the News
  3. December Membership Call
  4. Social Media Update

OCTOBER 10, 2018

  1. More Tax Reform Comments!
  2. September Membership Call – Recording and Presentation
  3. S-Corp in the News
  4. Corporate Close-Up: SALT Cap Workaround Efforts May Further Complicate Disparate State Tax Treatment of Pass-Through Entities
  5. Social Media Update

SEPTEMBER 13, 2018

  1. Treasury Proposes Key Regulations
  2. Ways and Means Committee’s 2.0 Effort
  3. S-Corp September Membership Call
  4. S-Corp in the News
  5. PMSE Briefing Video Clips
  6. Social Media Update

AUGUST 21, 2018

  1. Proposed 199A Rules Released
  2. AICPA on Additional 199A Guidance
  3. S-Corp in the News
  4. Social Media Update

AUGUST 7, 2018

  1. Main Street Businesses & the TCJA Briefing
  2. Tax Notes on Prevalence of the Pass-Through Deduction
  3. S-Corp in the News
  4. Washington Post with a Rare Good Idea
  5. Social Media Update

JULY 17, 2018

  1. S-Corp in the News – Aggregation Letter
  2. S-Corp in the News – PMSE SALT Letter to NY
  3. S-Corp Submits New York SALT Comments
  4. Recent Washington Wire
  5. Social Media Update

JUNE 19, 2018

  1. S-Corp and PMSE in the News
  2. New York Request for Comments
  3. Recent Washington Wire
  4. Social Media Update
  5. June Membership Call Presentation & Recording

MAY 23, 2018

  1. S-Corp “In the News”
  2. PMSE Pushes SALT Parity
  3. New York Request for Comments
  4. Connecticut Moves on SALT Fix for Pass-Throughs
  5. Social Media Update
  6. June Membership Call

MAY 8, 2018

  1. S-Corp in the News
  2. Senate Finance Committee Hearing Report
  3. Social Media Update
  4. June Membership Call

APRIL 23, 2018

  1. S-Corp in the News
  2. Member Survey
  3. June Membership Call

APRIL 9, 2018

  1. PMSE Letter on Aggregation
  2. S-Corp in the News
  3. Washington Wire on SALT
  4. Member Survey
  5. April Membership Call

MARCH 20, 2018

  1. PMSE Letter Submitted to Treasury and IRS
  2. S-Corp in the News
  3. Member Survey
  4. March Membership Call

MARCH 5, 2018

  1. S-Corp in the News on SALT
  2. PMSE Kick-Off Coverage
  3. Main Street Survey
  4. S-Corp March Membership Call

FEBRUARY 20, 2018

  1. S-Corp Monthly Membership WebEx Call – Today at 4:00 p.m. ET
  2. S-Corp at Brookings – Making the Case for Tax Parity
  3. S-Corp PAC Hosts Johnson and Daines Events in February

FEBRUARY 5, 2018

  1. S-Corp Staff Update:  Chris Smith joins S-Corp Team!
  2. Letter from Our Chairman, Tony Simmons
  3. Tax Guidance
  4. S-Corp 2018 Member Dues Update
  5. S-Corp Membership Calls:  January Call Recording and February Call Notice