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BEGIN:VEVENT
DTSTAMP:20260506T001811
VTIMEZONE:America/Chicago
DTSTART:20260225T180000Z
DTEND:20260225T200000Z
UID:408611
SUMMARY:Surgent's Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares (SCL2)
LOCATION:Webinar
DESCRIPTION:Surgent's Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares (SCL2)\n\n02/25/26 12:00 PM CST\n - 02/25/26 02:00 PM CST\Description:\nS corporation taxation has a lot of pieces. There are helpful elections you can make that can potentially save your client money, but there are also rigid rules to adhere to. For example, if there is more than one class of stock, it can terminate the S corporation election. Learning how to successfully navigate these rules can make all the difference. In this course, we will discuss some of the more common specialty areas experienced by practitioners — late filing relief for S corporation elections, disproportionate distributions, and selling S corporation shares. While these items may not come up on every single Form 1120-S, you will be able to add more value to clients when they do.Objectives:
 Recall the rules for a late S corporation election
 Identify the tax implications of an S corporation making disproportionate distributions to S corporation shareholders
 Recognize the tax rate applicable to the sale of S corporation shares
 Presenters:Dave Peters, CPA, CFP, CLU, CPCU, MST, MBAField of Study:Taxes (2)Major Topics:
 Making an S corporation election and late filing relief
 Disproportionate distributions
 Selling S corporation shares
 Redemption rules
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares (SCL2)<br /><br />02/25/26 12:00 PM CST - 02/25/26 02:00 PM CST<br />Description:<br />S corporation taxation has a lot of pieces. There are helpful elections you can make that can potentially save your client money, but there are also rigid rules to adhere to. For example, if there is more than one class of stock, it can terminate the S corporation election. Learning how to successfully navigate these rules can make all the difference. In this course, we will discuss some of the more common specialty areas experienced by practitioners — late filing relief for S corporation elections, disproportionate distributions, and selling S corporation shares. While these items may not come up on every single Form 1120-S, you will be able to add more value to clients when they do.<br><br><b>Objectives:</b><br><ul>
    <li>Recall the rules for a late S corporation election</li>
    <li>Identify the tax implications of an S corporation making disproportionate distributions to S corporation shareholders</li>
    <li>Recognize the tax rate applicable to the sale of S corporation shares</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>Making an S corporation election and late filing relief</li>
    <li>Disproportionate distributions</li>
    <li>Selling S corporation shares</li>
    <li>Redemption rules</li>
</ul><br />Location:<br />Webinar<br /><br />,  
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