Surgent's S Corporation Taxation: Advanced Issues (SCA4)
2025-12-03 14:00 - 17:30 UTC | Webinar
Surgent's S Corporation Taxation: Advanced Issues (SCA4)

12/03/25 08:00 AM CST
- 12/03/25 11:30 AM CSTDescription:
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations.Objectives:Examine operational issues, keeping track of AAA, and how to calculate basis, apply distribution rules, and avoid loss limitationsDescribe corporate level taxesDescribe the rules governing the redemption and liquidation of an S corporationExamine 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 compensationBe familiar with the results of the case studies that reinforce key learning pointsPresenters:Michael Frost, CPAField of Study:Taxes (4)Major Topics:Detailed rules governing basis in the shareholder’s debt and stockInclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this courseAAABuilt-in gains incurred from the sale of assetsRedemptions and liquidationsCompensation planning for shareholders, including planning strategies under the SECURE ActTax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicableLocation:
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