A look beneath the surface of S corporation taxation. A discussion of special topics concerning S corporations.
10/22/2024 8:00am - 4:00pm | Online | AICPA
Members: $332.00, Non-members: $403.00
CPE Categories: Taxation (8 CPE)
Understand the intricacies of the ever-popular S corporation form of doing business and consider the tax effect that various types of S corporation distributions will have on the corporation’s shareholders. Updated for the latest guidance on recently enacted tax legislation, this course examines planning and reporting successful complex S corporation transactions. The uses of Qualified Subchapter S Subsidiaries are also explored to help you minimize your client's tax bill with winning strategies related to this type of entity.
managers and partners in public accounting firms
CPA sole proprietors specializing in taxation of S corporations
Tax planning professionals
interpret the rules relating to the adjustment of basis in stock by S corporation shareholders.
Calculate gain and loss on the distribution of property.
Identify the rules concerning fringe Benefits received by S corporation shareholderemployees.
Apply the Corporate reorganization rules to S corporations.
Calculate the Tax effect of a redemption of S corporation stock.
Apply the rules relating to qualified Subchapter S subsidiaries.
S corporation Current developments: Tax planning impact
Compensation planning
basis in S corporation stock
distributions
Use of qualified Subchapter S subsidiaries
- Liquidations, reorganizations, and redemptions
estate planning and Use of trusts
Basic knowledge of S corporation taxation
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