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DTSTAMP:20260505T231504
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DTSTART:20260211T140000Z
DTEND:20260211T160000Z
UID:408600
SUMMARY:Surgent's Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes (SCC2)
LOCATION:Webinar
DESCRIPTION:Surgent's Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes (SCC2)\n\n02/11/26 08:00 AM CST\n - 02/11/26 10:00 AM CST\Description:\nEven though they have been around for several years, the tax laws pertaining to S corporations remain some of the more difficult areas of the Internal Revenue Code. In this course, we will examine how S corporations break away from the normal tax rules for flow-through entities. We will explore which employee benefits are disallowed for S corporation shareholders, as well as which taxes are assessed at the entity level. Finally, we will discuss how state level taxation may have changed permanently with the addition of PTE elections.Objectives:
 Recognize the factors to consider when evaluating the reasonableness of S corporation shareholder compensation
 Recall which fringe benefits will result in additional W-2 income for S corporation shareholders
 Calculate the built-in gains tax and excess passive income tax
 Identify the federal income tax implications of a PTE election at the state level
 Presenters:Dave Peters, CPA, CFP, CLU, CPCU, MST, MBAField of Study:Taxes (2)Major Topics:
 Reasonable compensation
 Fringe benefits for S corporation shareholders
 Built-in gains tax
 Excess passive income tax
 Notice 2020-75: PTE elections
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes (SCC2)<br /><br />02/11/26 08:00 AM CST - 02/11/26 10:00 AM CST<br />Description:<br />Even though they have been around for several years, the tax laws pertaining to S corporations remain some of the more difficult areas of the Internal Revenue Code. In this course, we will examine how S corporations break away from the normal tax rules for flow-through entities. We will explore which employee benefits are disallowed for S corporation shareholders, as well as which taxes are assessed at the entity level. Finally, we will discuss how state level taxation may have changed permanently with the addition of PTE elections.<br><br><b>Objectives:</b><br><ul>
    <li>Recognize the factors to consider when evaluating the reasonableness of S corporation shareholder compensation</li>
    <li>Recall which fringe benefits will result in additional W-2 income for S corporation shareholders</li>
    <li>Calculate the built-in gains tax and excess passive income tax</li>
    <li>Identify the federal income tax implications of a PTE election at the state level</li>
</ul><br><b>Presenters:</b><br>Dave Peters, CPA, CFP, CLU, CPCU, MST, MBA<br><br><b>Field of Study:</b><br>Taxes (2)<br><br><b>Major Topics:</b><br><ul>
    <li>Reasonable compensation</li>
    <li>Fringe benefits for S corporation shareholders</li>
    <li>Built-in gains tax</li>
    <li>Excess passive income tax</li>
    <li>Notice 2020-75: PTE elections</li>
</ul><br />Location:<br />Webinar<br /><br />,  
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