{"id":15331,"date":"2025-09-27T18:39:38","date_gmt":"2025-09-28T01:39:38","guid":{"rendered":"https:\/\/familyenterpriseusa.com\/?p=15331"},"modified":"2025-09-27T18:39:44","modified_gmt":"2025-09-28T01:39:44","slug":"register-now-pass-throughs-vs-corporations-tax-choices-for-families","status":"publish","type":"post","link":"https:\/\/familyenterpriseusa.com\/family-businesses\/register-now-pass-throughs-vs-corporations-tax-choices-for-families\/","title":{"rendered":"Register Now: Pass-throughs vs. Corporations &#8211; Tax Choices for Families"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;4px|||||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_divider color=&#8221;#397389&#8243; divider_weight=&#8221;2px&#8221; _builder_version=&#8221;4.19.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][et_pb_text admin_label=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; text_font=&#8221;||||||||&#8221; text_font_size=&#8221;16px&#8221; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2 style=\"text-align: center;\"><strong>Save your spot for this exclusive webcast:<\/strong><\/h2>\n<h4 style=\"text-align: center;\"><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/events.zoom.us\/ev\/AtWX7In3L3-VAFW_n4iw7Ike4_-wwx7TERU23QhwmF4ntAQMxv4y~AgoqnWyrMfY6ex66EH6EEumk6roy6Zy7w0ztXmOXb5_X892IPGvE4IYet70vlZKbyFSUcBobt3WLBS4hqua26q17lQ\" target=\"_blank\" rel=\"noopener\">Register Now<\/a><\/span><\/strong><\/h4>\n<p style=\"text-align: center;\"><strong>October 15, 2025 \u00a0| 10:00 AM \u2013 11:00 AM PDT<\/strong><\/p>\n<p style=\"text-align: center;\">\n<h3 style=\"text-align: center;\"><strong><em>&#8220;Pass-throughs vs. Corporations: Tax Trade-offs for Family Enterprises&#8221;<\/em><\/strong><\/h3>\n<p>&nbsp;<\/p>\n<p>For family enterprises, few decisions are more consequential than choosing the right business entity. That choice drives tax reporting, cash flow, and long-term flexibility. Join EY\u2019s Tony Nitti and Damien Martin for a practical analysis of the tax considerations of pass-throughs versus corporations through a family enterprise lens.<\/p>\n<p><strong>The session will cover:<\/strong><\/p>\n<ul>\n<li>Key tax differences between business entity types<\/li>\n<li>Five factors to consider when evaluating choice of entity<\/li>\n<li>Planning for a sale or succession event<\/li>\n<li>How recent tax legislation impacts the choice-of-entity analysis<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\"><a style=\"color: #ff0000; text-decoration: underline;\" href=\"https:\/\/events.zoom.us\/ev\/AtWX7In3L3-VAFW_n4iw7Ike4_-wwx7TERU23QhwmF4ntAQMxv4y~AgoqnWyrMfY6ex66EH6EEumk6roy6Zy7w0ztXmOXb5_X892IPGvE4IYet70vlZKbyFSUcBobt3WLBS4hqua26q17lQ\" target=\"_blank\" rel=\"noopener\">We hope you\u2019ll join us for this important conversation. <\/a><\/span><\/span><br \/><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\"><a style=\"color: #ff0000; text-decoration: underline;\" href=\"https:\/\/events.zoom.us\/ev\/AtWX7In3L3-VAFW_n4iw7Ike4_-wwx7TERU23QhwmF4ntAQMxv4y~AgoqnWyrMfY6ex66EH6EEumk6roy6Zy7w0ztXmOXb5_X892IPGvE4IYet70vlZKbyFSUcBobt3WLBS4hqua26q17lQ\" target=\"_blank\" rel=\"noopener\">Click here to register.<\/a><\/span><\/span><\/h3>\n<p>[\/et_pb_text][et_pb_divider color=&#8221;#397389&#8243; divider_weight=&#8221;2px&#8221; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.19.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][et_pb_text admin_label=&#8221;EY Logo &#038; About&#8221; _builder_version=&#8221;4.27.4&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; link_option_url_new_window=&#8221;on&#8221; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221; global_module=&#8221;9532&#8243; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" class=\"wp-image-14189 size-full aligncenter\" src=\"https:\/\/familyenterpriseusa.com\/wp-content\/uploads\/2025\/05\/EY_Logo_horizotial.png\" alt=\"\" width=\"284\" height=\"143\" title=\"\"><\/p>\n<p><strong>About EY<\/strong><br \/>EY exists to build a better working world, helping to create long-term value for clients, people and society and build trust in the capital markets.<\/p>\n<p>Enabled by data and technology, diverse EY teams in over 150 countries provide trust through assurance and help clients grow, transform, and operate.<\/p>\n<p>Working across assurance, consulting, law, strategy, tax and transactions, EY teams ask better questions to find new answers for the complex issues facing our world today.<\/p>\n<p>EY refers to the global organization, and may refer to one or more, of the member firms of Ernst &amp; Young Global Limited, each of which is a separate legal entity. Ernst &amp; Young Global Limited, a UK company limited by guarantee, does not provide services to clients. Information about how EY collects and uses personal data and a description of the rights individuals have under data protection legislation are available via ey.com\/privacy. EY member firms do not practice law where prohibited by local laws.<\/p>\n<p><strong>About EY Family Enterprise<\/strong><br \/>As trusted advisors to ambitious business-owning families, including more than 90% of the world\u2019s top 500 family enterprises, EY teams have the experience and know-how to support the entire family enterprise \u2014 family members, their family business, and their family office.<\/p>\n<p>The EY approach to working with family enterprises is anchored in the EY Family Enterprise DNA Model. This model supports both the personal and business performance agendas of family enterprise leaders by pinpointing four key areas of focus to achieve their ambitions: family, values, business and assets. We combine our understanding of these focus areas with decades of experience working with the world\u2019s most entrepreneurial families to create a framework for guided conversations on topics that matter most to family enterprise owners.<\/p>\n<p>EY Family Enterprise professionals can support you in identifying and optimizing the drivers that impact family businesses\u2019 growth and longevity, preserve wealth, and culture, and solidify intergenerational legacies. <a href=\"https:\/\/www.ey.com\/en_us\/tax\/family-enterprise-business-services\" target=\"_blank\" rel=\"noopener\">Family Enterprise Business Services | EY &#8211; US<\/a><\/p>\n<p>[\/et_pb_text][et_pb_divider color=&#8221;#397389&#8243; divider_weight=&#8221;2px&#8221; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.19.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][et_pb_text disabled_on=&#8221;off|off|off&#8221; admin_label=&#8221;Become a member text&#8221; _builder_version=&#8221;4.27.4&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; link_option_url=&#8221;https:\/\/familyenterpriseusa.com\/donate-2\/&#8221; global_module=&#8221;5822&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4><em>We hope you&#8217;ve enjoyed this article. While you&#8217;re here, we have a small favor to ask&#8230;<\/em><\/h4>\n<p>As we prepare for what promises to be a pivotal year for America, we&#8217;re asking you to consider becoming a member.<\/p>\n<p>The need for fact-based reporting of issues important to <a href=\"https:\/\/familyenterpriseusa.com\/category\/multi-generational-business\/\">family owned businesses<\/a> and protecting a <a href=\"https:\/\/familyenterpriseusa.com\/category\/family-business-stories\/\">lifetime of savings<\/a> has never been greater. Now more than ever, <a href=\"https:\/\/familyenterpriseusa.com\/category\/multi-generational-business\/\">successful families<\/a> and <a href=\"https:\/\/familyenterpriseusa.com\/category\/family-business-stories\/\">family owned businesses<\/a> are under fire. That&#8217;s why <a href=\"https:\/\/familyenterpriseusa.com\/category\/feusa\/\">Family Enterprise USA<\/a> is passionately working to increase the awareness of issues important to <a href=\"https:\/\/familyenterpriseusa.com\/category\/multi-generational-business\/\">family owned businesses<\/a> built on hard work, while continuing to strengthen our presence on Capitol Hill. The issues we fight for or against with Congress in Washington DC include high <a href=\"https:\/\/familyenterpriseusa.com\/category\/income-taxes\/\">income tax rates<\/a>, possible elimination of valuation discounts, increase in capital gains <a href=\"https:\/\/familyenterpriseusa.com\/category\/taxes\/\">tax<\/a>, enactment of a wealth <a href=\"https:\/\/familyenterpriseusa.com\/category\/taxes\/\">tax<\/a>, and the continued burden of the gift <a href=\"https:\/\/familyenterpriseusa.com\/category\/taxes\/\">tax<\/a>, <a href=\"https:\/\/familyenterpriseusa.com\/category\/estate-taxes\/\">estate tax<\/a> and generation skipping <a href=\"https:\/\/familyenterpriseusa.com\/category\/taxes\/\">tax<\/a>.<\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;https:\/\/familyenterpriseusa.com\/donate\/&#8221; button_text=&#8221;Become a Family Enterprise USA Member&#8221; button_alignment=&#8221;center&#8221; disabled_on=&#8221;off|off|off&#8221; admin_label=&#8221;Become FEUSA member button&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; global_module=&#8221;6503&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_button][et_pb_divider color=&#8221;#397389&#8243; divider_style=&#8221;dotted&#8221; divider_weight=&#8221;2px&#8221; disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; disabled=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][et_pb_video_slider disabled_on=&#8221;on|on|on&#8221; admin_label=&#8221;Video Slider Family Business Stories 2&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; disabled=&#8221;on&#8221; global_module=&#8221;6670&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_video_slider_item src=&#8221;https:\/\/www.youtube.com\/watch?v=y9VszpRjVDM&#8221; _builder_version=&#8221;4.19.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; show_image_overlay=&#8221;off&#8221;][\/et_pb_video_slider_item][et_pb_video_slider_item src=&#8221;https:\/\/www.youtube.com\/watch?v=03T2VODneEg&#8221; _builder_version=&#8221;4.19.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; show_image_overlay=&#8221;off&#8221;][\/et_pb_video_slider_item][et_pb_video_slider_item src=&#8221;https:\/\/www.youtube.com\/watch?v=fHIxWaTwK64&#8243; _builder_version=&#8221;4.19.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; show_image_overlay=&#8221;off&#8221;][\/et_pb_video_slider_item][et_pb_video_slider_item src=&#8221;https:\/\/www.youtube.com\/watch?v=TI7P07GbNdU&#038;t=27s&#8221; _builder_version=&#8221;4.19.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; show_image_overlay=&#8221;off&#8221;][\/et_pb_video_slider_item][\/et_pb_video_slider][et_pb_text disabled_on=&#8221;off|off|off&#8221; admin_label=&#8221;FEUSA Statement&#8221; _builder_version=&#8221;4.21.0&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; link_option_url=&#8221;https:\/\/familyenterpriseusa.com\/donate-2\/&#8221; global_module=&#8221;5910&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<hr \/>\n<p><a href=\"https:\/\/familyenterpriseusa.com\/category\/feusa\/\">Family Enterprise USA<\/a> promotes <a href=\"https:\/\/familyenterpriseusa.com\/category\/multi-generational-business\/\">generationally<\/a> owned <a href=\"https:\/\/familyenterpriseusa.com\/category\/family-businesses\/\">family business<\/a> creation, growth, viability, and sustainability by <a href=\"https:\/\/familyenterpriseusa.com\/about\/\">advocating for family businesses<\/a> and their lifetime of savings with <a href=\"https:\/\/familyenterpriseusa.com\/category\/family-business-caucus\/\">Congress<\/a> in Washington DC.\u00a0 Since 2007, <a href=\"https:\/\/familyenterpriseusa.com\/category\/feusa\/\">Family Enterprise USA<\/a> has represented and celebrated\u00a0all sizes, professions and industries of family-owned enterprises and <a href=\"https:\/\/familyenterpriseusa.com\/category\/multi-generational-business\/\">multi-generational<\/a> employers. It is a bi-partisan 501.c3 organization.\u00a0<a href=\"https:\/\/familyenterpriseusa.com\/membership\/\">Family foundations can donate.<\/a><\/p>\n<hr \/>\n<p>[\/et_pb_text][et_pb_text disabled_on=&#8221;off|off|off&#8221; admin_label=&#8221;Hash tags &#038; Tags&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_module=&#8221;6498&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>#incometax #CapitalGainsTax #R&amp;DExpensing #DontPunishSuccess #GrantorTrusts #StepUpinBasis #likeKindExchanges #AcceleratedDepreciation #EstateTax #Deathtax #wealthtax #taxLegislation #CongressionalCaucus #incometaxrates #repealestatetax #AdvocatingForFamilyBusinesses #FamilyOwnedBusiness #WomenOwnedBusiness @FamilyEnterpriseUSA #FamilyEnterpriseUSA<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Save your spot for this exclusive webcast: Register Now October 15, 2025 \u00a0| 10:00 AM \u2013 11:00 AM PDT &#8220;Pass-throughs vs. Corporations: Tax Trade-offs for Family Enterprises&#8221; &nbsp; For family enterprises, few decisions are more consequential than choosing the right business entity. That choice drives tax reporting, cash flow, and long-term flexibility. Join EY\u2019s Tony [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":15333,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","content-type":"","footnotes":""},"categories":[48,92],"tags":[],"class_list":["post-15331","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-family-businesses","category-multi-generational-business"],"acf":[],"_links":{"self":[{"href":"https:\/\/familyenterpriseusa.com\/index.php?rest_route=\/wp\/v2\/posts\/15331","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/familyenterpriseusa.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/familyenterpriseusa.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/familyenterpriseusa.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/familyenterpriseusa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15331"}],"version-history":[{"count":3,"href":"https:\/\/familyenterpriseusa.com\/index.php?rest_route=\/wp\/v2\/posts\/15331\/revisions"}],"predecessor-version":[{"id":15336,"href":"https:\/\/familyenterpriseusa.com\/index.php?rest_route=\/wp\/v2\/posts\/15331\/revisions\/15336"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/familyenterpriseusa.com\/index.php?rest_route=\/wp\/v2\/media\/15333"}],"wp:attachment":[{"href":"https:\/\/familyenterpriseusa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/familyenterpriseusa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15331"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/familyenterpriseusa.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}