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Need more CPE this year? Get this course plus unlimited live webinars through 12/31 for just $649!

Taxation of S Corporation Distributions (TSCD)

Wednesday, November 23, 2016
01:00 PM - 03:00 PM (Eastern)

Mike Tucker, Ph.D., LL.M., J.D., CPA

Ian Redpath, J.D., LLM

  • Format Webinar
  • Credits 2
  • Level Intermediate
  • Field of Study Taxes (2)

Overview

Because advising the owners of S corporations comprises such an important element of most tax practices, tax practitioners should be very familiar with the rules governing the taxation of S corporation distributions. This course is a comprehensive discussion of the tax rules that apply to S corporation distributions, both liquidating and non-liquidating.

Major Topics:

  • Tax rules that apply to S corporation distributions
  • How the presence of earnings and profits in the S corporation impacts the character of an S corporation distribution
  • How distributions from the Accumulated Adjustments Account, the Previously Taxed Income Account, the Earnings and Profits Account, and the Other Account are taxed to S corporation shareholders
  • Elections that can be made that result in a more favorable distributional tax effect

Learning Objectives

  • Understand the taxation of S Corporation distributions

Who should take this course:

Any tax practitioner who wishes to understand the rules relating to S corporation cash and property distributions

Basic understanding of the tax rules impacting individuals and pass-through entities

None

Yes

No

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