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Surgent’s S Corporation Taxation: Advanced Issues (SU1184/21)
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December 8, 2021 @ 9:00 am - 12:30 pm
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations.
CPAs whose practices include S corporations and their shareholders
Examine operational issues, keeping track of AAA, and how to calculate basis, apply distribution rules, and avoid loss limitations Describe corporate level taxes Describe the rules governing the redemption and liquidation of an S corporation Examine the issues in compensation planning in S corporations, including limitations in a family-controlled business Be familiar with the results of the case studies that reinforce key learning points
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 Tax Cuts and Jobs Act of 2017
Experience in S corporation tax return preparation