September 23, 2022


Webinar


4 Total CPE Credits

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S Corporation Taxation: Advanced Issues

  • Instructor

    Michael Frost

  • Instructor

    Kristi
    Gates

  • Instructor

    Krispin Nelson

Learning Objectives

  • Examine operational issues, keeping track of AAA, and how to calculate basis, apply distribution rules, and avoid loss limitations
  • Describe corporate level taxes
  • Describe the rules governing the redemption and liquidation of an S corporation
  • Examine the issues in compensation planning in S corporations, including limitations in a family-controlled business
  • Be familiar with the results of the case studies that reinforce key learning points

Major Topics

  • Detailed rules governing basis in the shareholder's debt and stock
  • AAA
  • Built-in gains incurred from the sale of assets
  • Redemptions and liquidations
  • Compensation planning for shareholders
  • Tax Cuts and Jobs Act of 2017

CPE Credits Available

4
Total CPE
4
Taxes

Things to Know About This Course

Course Level

  • Advanced

Intended Audience

CPAs whose practices include S corporations and their shareholders

Provider

SURGENT

This event has ended.