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.
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
* 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
Basic working knowledge of fiduciary accounting.
Additional Event Information
Also Available As
Monday, September 12, 2022 (8:30 am–12:15 pm ET)
Thursday, January 5, 2023 (8:30 am–12:15 pm ET)
Wednesday, February 1, 2023 (8:30 am–12:15 pm ET)
Tuesday, February 21, 2023 (8:30 am–12:15 pm ET)
Monday, October 3, 2022 (8:30 am–12:15 pm ET)
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Early Bird Rate expires August 30, 2022
For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.