23SS-0055: Surgent's Advanced Critical Tax Issues for S Corporations (Self-Study)
Valid for one year from purchase date
Self-study - Downloadable PDF
10 CPE (10 technical) | 10 IRS CE
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This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses, you will learn something new in this course.
Major subjects
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Coverage of the Inflation Reduction Act of 2022
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Final regulations on "eligible terminated S corporations" (ETSCs)
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Cases, rulings, and tax law changes affecting S corporations
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Compensation planning in S corporations, including limitations in a family-controlled business; self-employment tax issues, including IRS efforts to address underreporing of S corporation officer compensation
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Use of redemptions: still some advantages
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Planning for the liquidation of an S corporation
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Tax issues for family ownership of S corporation stock
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Impact of the tax on net investment income on sales of S corporation stock
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Stock basis: Loss limitations, AAA, and distribution issues in depth
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Debt basis: what the regulations on back-to-back loans mean to investors
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Estate planning for S corporation shareholders, including buy-sell agreements, QSubs, ESBTs, and uses of life insurance
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Built-in gains: the 5-year recognition period
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S corporation structuring: one class of stock
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Methods of accounting
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Legislation on mortgage interest reporting, basis, statute of limitations, and tax return due dates
Learning objective(s)
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Understand how stock basis, AAA, and other limitations are determined
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Appreciate how corporation planning can be used in an S corporation to change the effects of the one-class-of-stock rule
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Understand what S corporation issues are being debated with the Service, settled in courts, and guided by administrative decisions
Who should take this program?
All practitioners and controllers who have attended a basic S corporation course and want to understand more complex issues and their practical implications
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