ACPEN Signature 2026: S Corporations Update
Thursday, May 21, 2026
9 a.m.-5 p.m. Central
8 CPE (8 technical) | 8 IRS CE
Course code: 26WA-1925
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Subchapter S corporations continue to be popular because of employment tax advantages and accounting ease. But, taxpayers continue to make errors in making and maintaining their Subchapter S elections. Meanwhile, the cost of remedial rulings has been dramatically reduced for some while others can now face a $43,700 filing/user fee plus professional fees just to get relief. Practitioners need to be alert as to planning opportunities and pitfalls. This ACPEN course will include a panel of national tax practitioners and experts reviewing these complex rules as well as the latest judicial, legislative and regulatory developments.
Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
Major subjects
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Making the S election.
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Per share per day accounting rules.
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Revenue procedures for curing various errors that can adversely affect S status.
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Regulatory safe harbors for routine commercial agreements.
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Employment tax issues.
Learning objectives
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Analyze and interpret IRS Form 2553 to understand its purpose, requirements, and filing process.
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Identify the eligibility criteria and requirements for electing S corporation status, including shareholder and stock limitations.
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Identify common errors that can result in the inadvertent termination of S-Corporations, apply corrective measures to resolve these issues, and avoid pitfalls such as the Built-In Gains tax. They will also recognize and address employment tax issues.
Who should take this program?
- Industry and Public Accountants
Pricing
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Standard Member Fee |
$250.00
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 Standard Nonmember Fee |
$250.00
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