Advanced Critical Tax Issues for S Corporations
Explore the issues that an experienced practitioner must know regarding S corporations, including how planning can be used to change the effects of the one-class-of-stock rule. Understand how stock basis, AAA, and other limitations are determined.Highlights
- Compensation planning in S corporations, including limitations in a family controlled business and self-employment tax issues
- Use of redemptions
- Planning for the liquidation of an S corporation
- Tax issues for family ownership of S corporation stock
- Impact of the tax on net investment income on the sale of S corporation stock
- Stock basis: Loss limitations, AAA, and distribution issues
- Debt basis: What the regulations on back-to-back loans means to investors
- Estate planning for S corporation shareholders, including buy-sell agreements, QSubs, ESBTs, and uses of life insurance
- Built-in gains
- S corporation structuring
- Cases, rulings, and tax law changes affecting S corporations
Registration
PICPA Member: $275
Nonmember: $375
More Information
Course No.
656900
Level:
Advanced
Prerequisites:
A basic course in S corporations and experience in advising S corporations and their shareholders
Speaker(s)
Robert Gilwee
Gilwee & Green LLC
Course No. 656900
Level: Advanced
Prerequisites: A basic course in S corporations and experience in advising S corporations and their shareholders
Robert Gilwee
Gilwee & Green LLC
