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a longer timeline should be consid- Contributors
ered that takes into account other
“life events” of the entity and its Paul N. Iannone, CPA, J.D., MST, and Danny A. Pannese, CPA/ABV/CFF, CVA, CSEP,
members. Considerations of the ulti- MST, are both associate professors in the Jack Welch College of Business & Technolo-
mate and potential tax consequences gy at Sacred Heart University in Fairfield, Conn. For more information about this article,
of this choice should be reviewed contact thetaxadviser@aicpa.org.
carefully. ■

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Articles Tax Fundamentals of LLCs and Partnerships,
Diakovasilis, “Tax Planning and Considerations: S Nov. 4, 9 a.m.–5 p.m. ET, and Dec. 7, 10 a.m.–6 p.m. ET
Corporation Targets,” 53 The Tax Adviser 19 (May 2022)
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Markwood (editor), “Electing S Status by an LLC,” Choice of and Formation of Entity — Tax Staff Essentials
51 The Tax Adviser 282 (April 2020)
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