24SS-0382: Surgent's S Corporations Taxation: Advanced Issues (Self-Study)
Valid for one year from purchase date
Self-study - Downloadable PDF
4 CPE (4 technical) | 4 IRS CE
If the organization paying
for the purchase is exempt from sales tax, call us at 952-831-2707 to complete your purchase.
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This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S Corporations.
Major subjects
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Detailed rules governing basis in the shareholder's debt and stock
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AAA
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Built-in gains incurred from the sale of assets
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Redemptions and liquidations
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Compensation planning for shareholders, including planning strategies under the SECURE Act
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Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable
Learning objective(s)
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Examine operational issues, keeping track of AAA, and how to calculate basis, apply distribution rules, and avoid loss limitations
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Describe corporate level taxes
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Describe the rules governing the redemption and liquidation of an S Corporations
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Examine the issues in compensation planning in S Corporations, including limitations in a family-controlled business, in particular after criticism of the Treasury Inspector General for Tax Administration of the IRS efforts to address underreporting of S Corporations officer compensation
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Be familiar with the results of the case studies that reinforce key learning points
Who should take this program?
Accounting and financial professionals whose practices include S Corporations and their shareholders
Fees
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you are a
nonmember.
If you register, you will be charged
$79.00
(Standard Nonmember Fee).
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Standard Member Fee |
$79.00
|
Standard Nonmember Fee |
$79.00
|
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (4.0)
Level
Advanced
Format
Self-study - Downloadable PDF
Sponsor
NASBA ID#: 103212
Prerequisites
Prereq.
Experience in S Corporations tax return preparation
Advance
prep
None
If the organization paying
for the purchase is exempt from sales tax, call us at 952-831-2707 to complete your purchase.
Add to cart
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