24SS-0058: Surgent's Advanced Critical Tax Issues for S Corporations (Self-Study)
Valid for one year from purchase date
Self-study - On-Demand
8 CPE (8 technical)
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
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S Corporations courses, you will learn something new in this course.
Major subjects
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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 Corporations officer compensation
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Use of redemptions: still some advantages
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Planning for the liquidation of an S Corporations
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Tax issues for family ownership of S Corporations stock
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Impact of the tax on net investment income on sales of S Corporations 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 Corporations 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 Corporations 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 Corporations to change the effects of the one-class-of-stock rule
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Understand what S Corporations 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 Corporations course and want to understand more complex issues and their practical implications
Fees
Our records indicate
you are a
nonmember.
If you register, you will be charged
$199.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
Standard Member Fee |
$199.00
|
Standard Nonmember Fee |
$199.00
|
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (8.0)
Level
Advanced
Format
Self-study - On-Demand
Sponsor
NASBA ID#: 103212
Prerequisites
Prereq.
A basic course in S Corporations; some experience in advising S Corporations and their shareholders
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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