Operating Agreement Structuring and Tax Impacts

Session Abstract

While there are many taxation issues affecting the cannabis industry, such as § 280E, oftentimes new business owners partnering with others or seeking investors may not always be aware of some of the other tax matter impacts related to the operating agreements and business structures they establish.  From simple partnership agreements to complex operating structures, the presentation will cover general entity tax structure types, impacts of property contributions and distributions, varying types of ownership and lender relationships, and other topics common to structuring considerations that new cannabis business owners should be aware of.

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