Estate Planning & Probate

Estate Planning & Probate Forum 2023: Tennessee Franchise & Excise Taxes

Description:

Estate plans often involve the creation and administration of various business entities. For estate planners in Tennessee, the use of business entities gives rise to the application of various Tennessee taxes, most notably Tennessee’s Franchise and Excise Tax. This presentation will provide a brief overview of Tennessee’s F&E Tax and its application to those business entities commonly employed by planners.

Aaron Flinn, Waller Lansden Dortch & Davis


 

SAVE MONEY: Use the prepaid CLE credits that come with your TBA Complete Membership and save on this course. Not a TBA member? Join now to start saving. Not a section member? Join the section to receive additional savings.

I appreciated the section concerning whether a business is doing business in TN, in a tax vs. revenue context, also the LLC ownership requirements related to land and exemptions and passive income were helpful. Also liked the "liability blockers" at the end.

Speakers/Producers


Course Pricing
  • Member: 50.00
  • Non-Member: 80.00
  • Section: 40.00
If you are not a TBA Member, you can join now to receive CLE discount prices and three prepaid credits.

TBA members who are judges, lawmakers and law students can take TBA CLE onsite courses at no charge for the programming. There may be a separate charge if meals, special materials or other premium features are involved.