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About Laura Howell-Smith
Laura Howell-Smith is a Firm Director with Deloitte’s Washington National Tax Office. She specializes in transactional and compliance issues concerning S corporations, trusts, estates and gift taxation and passive losses. She also has substantial experience with private letter rulings and other IRS relief requests for firm clients. She has over eighteen years experience in public accounting and the IRS Chief Counsel’s Office of Passthroughs & Special Industries where she drafted regulations, private letter rulings, revenue rulings, and revenue procedures in the areas of gift taxation, and income taxation of S corporations, partnerships, trusts, and estate. She is a Vice Chair of the S Corporation Committee of the ABA Tax Section and a past Chairperson of the AICPA S Corporation Tax Resource Panel.
Laura also has a BA from the University of Southern California, a JD from Boston University School of Law and an LLM in Tax from Georgetown University Law Center. She is the co-editor of the Federal Income Taxation of Passive Activities treatise. She has written numerous articles for national tax publications and made several presentations for national tax forums such as the ABA Tax Section, ACTEC, and AICPA.
About Deloitte Tax LLP
As used in this document, “Deloitte”
Reasonable compensation for S corporation shareholders remains a topic of perennial interest. In an effort to reduce payroll taxes, shareholders sometimes prefer dividends instead of compensation payments. This has often resulted in “disagreements”
It is important that S corporations approach compensation in a manner consistent with the regulations to avoid fines and penalties. The Knowledge Group has assembled a panel of key experts and thought leaders to help you make more thoroughly understand reasonable compensation for shareholders of S corporations. In a two-hour LIVE webcast, our distinguished panelists will provide an in-depth discussion of the following key issues:
- Factors Used to Determine Reasonable Compensation
- Strategic Approach in Developing a Reasonable Compensation Model
- And Up-to-the-Minute Regulatory Updates
About The Knowledge Group, LLC/The Knowledge Congress Live Webcast Series
The Knowledge Congress was established with the mission to produce unbiased, objective, and educational live webinars that examine industry trends and regulatory changes from a variety of different perspectives. The goal is to deliver a unique multilevel analysis of an important issue affecting business in a highly focused format. To contact or register to an event, please visit: www.knowledgecongress.org.