August 20, 2018


In-Person

Hilton Garden Inn Dothan
171 Hospitality Ln, Dothan, Houston County, Alabama 36303-1879


4 Total CPE Credits

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S Corporation Taxation: Advanced Issues

  • Instructor

    Pamela Davis-Vaughn

Learning Objectives

  • Discuss the conversion of a C corporation to an S corporation
  • Examine operational issues, keeping track of AAA, and how to calculate basis, apply distribution rules, and avoid loss limitations
  • Describe the rules governing the liquidation of an S corporation
  • Examine the issues in compensation planning in S corporations, including limitations in a family-controlled business; selfemployment tax issues
  • 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

CPE Credits Available

4
Total CPE
4
Taxes

Hilton Garden Inn Dothan

171 Hospitality Ln, Dothan, Houston County, Alabama 36303-1879

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Things to Know About This Course

Course Level

  • Advanced

Professional Area of Focus

  • Tax

Prerequisites

Three to five years of experience in S corporation tax return preparation

Advanced Preparation

None

Intended Audience

CPAs whose practice includes S corporations and their shareholders

Provider

Surgent McCoy CPE

This event has ended.