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Self-StudySELECT STARTING AT $65

Downloadable PDF

Credits: 4

Qualifies For: IRS

$65

Textbook

Credits: 4

Qualifies For: IRS

$80
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  • It was an awesome course. I have recommended it to a couple of CPA friends.

    - A Surgent Customer

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PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.

S Corporation Taxation: Advanced Issues (SCA4)

  • Customer Rating
  • Field of Study
    Taxes
  • Level
    Advanced
  • Credits
    4
  • Qualifies for

    IRS CPE

Overview

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

Major Topics:

  • 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

Learning Objectives

  • Discuss the conversion of a C corporation to an S corporation
  • Examine operational issues, keeping track of AAA, and how to calculate basis, apply distribution rules, and avoid loss limitations
  • Describe the rules governing the liquidation of an S corporation
  • Examine the issues in compensation planning in S corporations, including limitations in a family-controlled business; self-employment tax issues
  • Be familiar with the results of the case studies that reinforce key learning points

Who should take this course:

Designed for:

CPAs whose practices include S corporations and their shareholders

Prerequisite:

None

Advanced Preparation:

None

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