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S Corporation Taxation: Advanced Issues (SCA4)

  • Format Live Seminar
  • Credits 4
  • Level Advanced
  • Field of Study Taxes (4)

To register for a live seminar, visit the sponsoring state society’s website.

See Locations for this Course

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:


CPAs whose practices include S corporations and their shareholders

None

None

Yes

No

No

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