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S Corporation Taxation: Advanced Issues

Description

This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S-corporations.

Objective

* 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 * Be familiar with the results of the case studies that reinforce key learning points

Highlights

* 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 * Tax Cuts and Jobs Act of 2017

Who Should Attend

CPAs whose practices include S-corporations and their shareholders

Required Knowledge

Experience in S-corporation tax return preparation

Advanced Prep

None

Event Speaker(s)

Dennis Riley ( ),

Additional Event Information

Check-in for all in-person events begins one hour prior to event start time. Also, be sure to allow enough time for traffic, parking, and check-in. If you should arrive late or depart early, you must adjust your CPE credit accordingly.

Also Available As

Webcast
Tuesday, December 6, 2022 (1:00 pm–4:45 pm ET)
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Event Vendor:Surgent McCoy CPE, LLC
Field of Study:Taxes
Level: Advanced
Other:Enrolled Agent

Event Type:Seminar
NASBA Instructional Method:Group Live
Event Code:S0001222

Registration Fees

Early Bird Rate expires November 23, 2022

RegistrationEarly BirdRegular
NCACPA Member$145.00$170.00
Non-Member$195.00$220.00
CPE Sponsors LogoThe North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.

For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.