Episode 3: Structuring the Future: Entity Basics for Cannabis Operators скачать в хорошем качестве

Episode 3: Structuring the Future: Entity Basics for Cannabis Operators

In this episode of What the Hemp, host Steven Monacelli is joined by Ray Owens, Senior Tax Manager at Withum, to break down one of the most important topics facing cannabis operators today: How federal rescheduling could impact your entity structure, tax burden, and exit strategy. Following the December 18, 2025, executive order directing the DOJ to reschedule cannabis, many operators are asking: 🟢 Should I stay a C-Corporation? 🟢 Is it time to revisit a partnership or S-Corp structure? 🟢 What happens to 280E? 🟢 How will rescheduling impact cash flow, exits, and valuations? Steven and Ray walk through the real-world tax implications of cannabis entity selection and explain why many businesses may want to pause before making changes. Episode Resources: • Steven Monacelli–   / stevenmonacelli   • Ray Owens –   / raymondvowenscpa   • Withum Cannabis Services: https://www.withum.com/industries/ind... Episode Breakdown: 00:00 Introduction to Cannabis Taxation 00:56 Current Entity Structures for Cannabis Operators 02:55 Tax Implications of C-Corps vs. Partnerships 07:37 Restructuring Considerations 09:00 Timing and Strategic Planning 11:19 Mergers and Acquisitions in the Cannabis Space #cannabisrescheduling #280etax #cannabistaxplanning #cannabisindustry #cannabisaccounting #cannabiscfo #cannabislaw