Surgent's S Corporations: Compensation and Redemptions (Self-Study)

Code: JSDLACS4

Date Valid for one year from purchase date
Format Self-Study (Downloadable PDF)
CPE credits CPE 4.0
Specialty
credits
4.0 IRS CE approved
Field(s)
of study
Taxes - Technical (4.0)
Fees
Standard member fee $65.00
checkmarkStandard nonmember fee $65.00

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Description

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.

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

Major subjects

  • Compensation planning in S Corporations, including limitations in a family-controlled business
  • Use of redemptions
  • Estate planning for S Corporation shareholders, including buy-sell agreements, QSubs, ESBTs, and uses of life insurance

Learning objective(s)

  • Appreciate how corporation planning can be used in an S Corporation to change the effects of the one-class-of-stock rule
  • Describe the tax consequences of a redemption of stock in an S Corporation
  • Discuss the major tax considerations in estate planning for S Corporation shareholders

Notes:

Course code Code JSDLACS4
Sponsor Surgent
NASBA ID#: 103212
Level Advanced
Format Self-Study (Downloadable PDF)
Prerequisites Prereq. A basic course in S Corporations; some experience in advising S Corporations and their shareholders
Advance
prep
None