Advanced Tax Planning S Corporations - Tax Staff Essentials
Available for 1 year after purchase date
**OnDemand**
11.5 Credits
Member Price $229.00
Non-Member Price $275.00
Overview
A look beneath the surface of S corporation taxation, with in-depth discussions of planning opportunities designed for the popular tax form.
Highlights
Key Topics
- Basis in S corporation stock
- Distributions
- Compensation planning
- Qualified subchapter S subsidiaries
- Liquidations, reorganizations and redemptions
- Estate planning and the use of trusts
- Section 199A
Prerequisites
Completion of AICPA’s course S Corporations: Key Issues, Compliance, and Tax Strategies or equivalent knowledge and experience.
Designed For
Who Will Benefit
- Managers and partners in public accounting firms
- CPA sole proprietors specializing in taxation of S corporations
- Tax planning professionals
Objectives
Learning Outcomes
- Interpret the rules relating to the adjustment of basis in stock by S corporation shareholders.
- Calculate gain and loss on the distribution of property.
- Evaluate the rules concerning fringe benefits received by and expenses incurred by S corporation shareholder-employees.
- Apply the rules relating to qualified subchapter S subsidiaries (QSubs).
- Assess the corporate reorganization rules for S corporations.
- Evaluate the effects of a shareholder's death on the S corporation.
- Calculate the Section 199A deduction.
Non-Member Price $275.00
Member Price $229.00