ACTS
SURGENT McCOY'S ADVANCED CRITICAL TAX ISSUES FOR S CORPORATIONS
This course goes beyond
the basics and addresses important practical issues that an experienced
practitioner must know. Even if you have attended other S corporation
courses, you will learn something new in this course.
Major topics include:
- Complete coverage of The Small Business and Work Opportunity Tax Act of 2007
- Cases, rulings,
and tax law changes affecting S corporations
- Latest developments
in depreciation and amortization
- Compensation planning
in S corporations, including limitations in a family-controlled business
- Use of redemptions
- Planning for the
liquidation of an S corporation
- Tax issues for
family ownership of S corporation stock
- Stock basis: Loss
limitations, AAA, and distribution issues in depth
- Estate planning
for S corporation shareholders, including buy-sell agreements, QSubs,
ESBTs, and uses of life insurance
- Timing of cash
and property distributions
- Subsidiary operations
- Selected state
issues
- Are further major
changes coming to Subchapter S?
Designed for: All
practitioners and controllers who have attended a basic S corporation
course and want to understand more complex issues and their practical
implications
Level of knowledge:
Advanced
Field
of study: Taxes
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