The New Tax Act: Top 10 Major Impacts on Tech Companies

Tuesday, February 20

The New Tax Act: Top 10 Major Impacts on Tech Companies

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Questions to be covered:

• What are the major takeaways for private tech and software companies under the new Tax Act?
• How will the new Tax Act impact SaaS companies?
• Under the new Tax Act, what’s the preferred legal structure for tech companies – LLC, S corp, C corp, other?
• Should the new Tax Act change the international strategy for tech companies?
• Does the Tax Act change the way tech/SaaS companies should grant equity, options or restricted stock?
• How does the Tax Act impact estate planning for entrepreneurs?

Points of interest:

• Limitation of active business losses passed through to owners/partners
• Managing the impact of the interest deductibility limitation
• R&D expense capitalization requirement
• Executive compensation $1mm deductible limit– removal of exceptions for commissions and performance-based comp
• Equity grants – 5 year deferral of gain from exercise/vesting for private companies
• Managing financial reporting impact of corporate tax rate reduction and tax on foreign earnings
• Foreign Derived Intangible Income – special tax rate “Minimum” tax on “Global Intangible Low-Taxed Income”