22WS-1354: Surgent's S Corporation Taxation: Advanced Issues (Webinar)
If you have questions about this event, please call us at 952-831-2707.
Thursday, January 12, 2023
12:30pm - 4:00pm Central Time
4 CPE (4 technical) | 4 IRS CE
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 Corporation
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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 Corporation 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?
CPAs whose practices include S Corporations and their shareholders
Fees
Our records indicate
you are a
nonmember.
If you register, you will be charged
$159.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
|
Standard Member Fee |
$159.00
|
 Standard Nonmember Fee |
$159.00
|
