December 15, 2023


Live Webcast


8 CPE Credits

Advanced Tax Planning S Corporations

December 15, 2023
Live Webcast
8 CPE Credits

Advanced Tax Planning S Corporations

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    Instructor

    Brian
    Greenstein

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Learning Objectives

  • Interpret the rules relating to the adjustment of basis in stock by S corporation shareholders.
  • Calculate the basis limitations on losses. •
  • Apply the rules for cash distributions.

  • Calculate gain and loss on the distribution of property.
  • Apply the corporate reorganization rules to S corporations.

  • Calculate the tax effect of a redemption of S corporation stock.

  • Identify the rules relating to the liquidation of an S corporation.

  • Determine the effect of a shareholder's death on the S corporation.

Major Topics

  • S Corporation current developments: tax planning impact
  • Compensation planning
  • Basis in S Corporation stock
  • Distributions
  • Use of qualified subchapter S subsidiaries
  • Liquidations, reorganizations, and redemptions
  • Estate planning and use of trusts

CPE Credits Available

8 CPE Credits
8
Tax

Things to Know About This Course

Course Level

  • Advanced

Prerequisites

Basic knowledge of S Corporation taxation

Advanced Preparation

None

Intended Audience

Managers and partners in public accounting who assist clients with tax planning for S Corporations

Provider

American Institute of CPAs (Durham)

This event has ended.