74th Annual Montana Tax Institute

Lieutenant Governor Juras explains relevant changes to state law. Her talk will address state income and property tax changes, It also will cover information on Senate Bill 134 Safeguarding Endowment Gifts Act, House Bill 463 that streamlines the conversion process for limited liability companies (LLCs) into domestic corporations or limited liability partnerships, and House Bill 530 that provides a process for domesticating foreign entities in Montana.

This presentation reviews annual, net after-tax cash flow for C corporations that distribute none, part, or all of their income and compares that to rates that apply to S corporations and partnerships (including LLCs). It addresses recent
developments updating the limited partnership partner exception to self-employment tax. This presentation also compares entity tax rates on the sale of a business and provides updates on § 1202 qualified small business stock.

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Sam Donaldson shares his annual overview of all the cases, rulings, regulations, and legislation from the past 12 months. Hang on to your hats, Sam will give us a year’s worth of information in 95 minutes.

Sam's slides will be available at the conclusion of the conference.

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