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Fiduciary Accounting for Estates & Trusts

Description

This program addresses the critical issues and special opportunities facing S-corporations, with a review of recent legilsation its impact on the tax structure S- and C-corporations. A key focus of this program will be on shareholder basis and how to calculate and report it.

Objective

Upon completion of this course, you will be able to * Apply the latest tax rules and regulations of S-corporations * Identify the impact of recent legislation, including the TCJA and the CARES Act * Identify filing deadlines and extentions * Distinguish and define complex S-corporation issues

Highlights

* Recent tax legislation, rules, and developments impacting S-corporations, including TCJA, SECURE Act and COVID-19 related provisions * Accounting periods and methods * New Section 163(j) business interest expense limitation * Filing deadlines and extensions * Cash method of accounting and inventories * Percentage of completion * Basis of stock and debt * Reporting on Schedule E * Shareholder basis * Basis of indebtedness * S corporation open account debt * Limitation of deduction of losses * AAA and distributions

Who Should Attend

Experienced practitioners with S-corporation clients and members in industry working for an S-corporation, or those seeking and update on thorny S-corporation issues

Required Knowledge

Basic working knowledge of fiduciary accounting.

Advanced Prep

None

Event Speaker(s)

Doug Van Der Aa ( Van Der Aa Tax Ed, LLC, Novi, MI ),

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
Monday, September 12, 2022 (8:30 am–12:15 pm ET)
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Webcast
Thursday, January 5, 2023 (8:30 am–12:15 pm ET)
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Webcast
Wednesday, February 1, 2023 (8:30 am–12:15 pm ET)
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Webcast
Tuesday, February 21, 2023 (8:30 am–12:15 pm ET)
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Webcast
Monday, October 3, 2022 (8:30 am–12:15 pm ET)
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Event Vendor:Van Der Aa Tax Ed, LLC
Field of Study:Taxes
Level: Intermediate

Event Type:Seminar
NASBA Instructional Method:Group Live
Event Code:SEM00122

Registration Fees

Early Bird Rate expires August 30, 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.