Surgent's S Corporation Taxation: Advanced Issues (SCA4)
Date/Time
1/9/2025
12:30 PM - 4:00 PM Central
12:30 PM - 4:00 PM Central
Course Registration
Credits
4 Credits
Event Type(s)
Webinars
Event Description
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations.
Objectives:
Presenters:
Michael Frost, CPA
Field of Study:
Taxes (4)
Major Topics:
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, CPA
Field of Study:
Taxes (4)
Major Topics:
- Detailed rules governing basis in the shareholder’s debt and stock
- 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
Webinar
Outlook/vCalendar/Google
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