BEGIN:VCALENDAR VERSION:2.0 PRODID: BEGIN:VEVENT UID:602007imp DTSTAMP:20260506T090110Z DTSTART:20260827T210000Z DTEND:20260827T224900Z LOCATION: **Online** SUMMARY: ACPEN: S Corporations – Overview DESCRIPTION: This course provides an overview of the key aspects and tax implications of S Corporations. Participants will learn the mechanics of electing Subchapter S status\, compare S Corporations to other entity structures\, and explore compliance requirements such as corporate formalities. Highlights include a detailed discussion of Form 1120S\, accountable plans\, taxable fringe benefits\, officer reasonable compensation\, and IRS audit strategies. The course also covers Schedules K-1\, K-2\, and K-3\, as well as the concept of effectively connected income. Practitioners will gain practical insights into advisory services and strategies for representing clients before the IRS\n *Please Note: If you need credit reported to the IRS for this IRS approved program\, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com\n CLASS:PUBLIC END:VEVENT END:VCALENDAR