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PRODID://NDCP//499075
BEGIN:VEVENT
DTSTAMP:20260430T041558
VTIMEZONE:America/Chicago
DTSTART:20261016T130000Z
DTEND:20261016T163000Z
UID:499075
SUMMARY:Surgent's S Corporation Taxation: Advanced Issues (SCA4)
LOCATION:Webinar
DESCRIPTION:Surgent's S Corporation Taxation: Advanced Issues (SCA4)\n\n10/16/26 08:00 AM CST\n - 10/16/26 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
 Applicable OBBBA (One Big Beautiful Bill Act) provisions 
 AAA
 Built-in gains incurred from the sale of assets
 Redemptions and liquidations
 Compensation planning for shareholders
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's S Corporation Taxation: Advanced Issues (SCA4)<br /><br />10/16/26 08:00 AM CST - 10/16/26 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><div>
<ul>
    <li>Detailed rules governing basis in the shareholder&rsquo;s debt and stock</li>
    <li>Applicable OBBBA (One Big Beautiful Bill Act) provisions&nbsp;</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</li>
</ul>
</div><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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