1. First level choice of entity: LLC, LP, LLP, Series LLC, Corporation (Asset Protection)

2. The second level of choice of entity (Taxes)

3. The classic structure for investment assets:

   Why it’s classic

• Holding Companies
• How many LLC’s?
• Which state (e.g. – NV, WY, DE) is best for you?
• Due to the sale clause
• Land Trusts
• Why you do not make charitable deductions via this structure
• Allocating all the depreciation to one partner/member

   The few times S-Corps make sense

• A Better Way
• S-Corporation traps (there are a lot of them)
• Mitosis

   All about C-Corps and for whom they make sense

• Bracket Arbitrage
• Health Reimbursement Accounts
• Mitosis again
• Section 1202 – Sell it tax-free, $10M or more in gains
• Personal Holding Companies
• Accumulated Earnings Tax
• Rollover Business Start-Ups (ROBS)
• Property Distributions
• Getting access to corporate dollars without a dividend/double tax
• C-Corporation-Only Deductions: The Truth

4. Which entity is best for flipping/rehabbing/renting/lending/lease-options/<fill-in-the-blank>

5. Overseas entities – when they make sense and what are their limits

6. Maintenance

• It’s way more than you (or most “experts”) think it is
• We’ll take some time on this one
• Piercing the veil – how it’s done

7. Land Trust/Personal Property Trust

• What they do
• What they don’t do
• The true cost (they are not free)

8. Domestic Asset Protection Trusts

• Where?
• When and for whom?

9. Foreign Asset Protection Trusts

• How much?
• Where?
• When & for whom?

10. Income Deferral Trusts

• Charitable Remainder Trusts
• Deferred Sales Trusts (and their private cousins)
• Delaware Statutory Trusts