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PRODID://NDCP//409071
BEGIN:VEVENT
DTSTAMP:20260506T043449
VTIMEZONE:America/Chicago
DTSTART:20251203T140000Z
DTEND:20251203T173000Z
UID:409071
SUMMARY:Surgent's S Corporation Taxation: Advanced Issues (SCA4)
LOCATION:Webinar
DESCRIPTION:Surgent's S Corporation Taxation: Advanced Issues (SCA4)\n\n12/03/25 08:00 AM CST\n - 12/03/25 11:30 AM CST\Description:\nThis 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 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, in particular after criticism of the Treasury Inspector General for Tax Administration of the IRS efforts to address underreporting of S corporation officer compensation
 Be familiar with the results of the case studies that reinforce key learning points
 Presenters:Michael Frost, CPAField of Study:Taxes (4)Major Topics:
 Detailed rules governing basis in the shareholder’s debt and stock
 Inclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course
 AAA
 Built-in gains incurred from the sale of assets
 Redemptions and liquidations
 Compensation planning for shareholders, including planning strategies under the SECURE Act
 Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's S Corporation Taxation: Advanced Issues (SCA4)<br /><br />12/03/25 08:00 AM CST - 12/03/25 11:30 AM CST<br />Description:<br />This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations.<br><br><b>Objectives:</b><br><ul>
    <li>Examine operational issues, keeping track of AAA, and how to calculate basis, apply distribution rules, and avoid loss limitations</li>
    <li>Describe corporate level taxes</li>
    <li>Describe the rules governing the redemption and liquidation of an S corporation</li>
    <li>Examine 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 compensation</li>
    <li>Be familiar with the results of the case studies that reinforce key learning points</li>
</ul><br><b>Presenters:</b><br>Michael Frost, CPA<br><br><b>Field of Study:</b><br>Taxes (4)<br><br><b>Major Topics:</b><br><ul>
    <li>Detailed rules governing basis in the shareholder&rsquo;s debt and stock</li>
    <li>Inclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course</li>
    <li>AAA</li>
    <li>Built-in gains incurred from the sale of assets</li>
    <li>Redemptions and liquidations</li>
    <li>Compensation planning for shareholders, including planning strategies under the SECURE Act</li>
    <li>Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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DESCRIPTION:Reminder
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