Corporate Tax Planning: Strategies and Ideas Webinar

• Identify the potential double tax system applicable to corporations and shareholders.
• Determine the differences between the corporate and the individual tax rate structures.
• Recall the tax law applicable to non-liquidating distributions, redemptions and liquidations.
• Determine how to use tax deductible payments to shareholders to avoid double taxation, including the risk of constructive dividends.
• Recall special rules related to stock losses.

Review a variety of tax subjects related to effectively using a corporation to conduct a business. Attendees will consider significant changes made by 2017 Tax Cuts and Jobs Act.

Cover information with regard to deciding to make or not make an S corp election and determining how to minimize double taxation while benefitting from lower corporate tax rates. Additionally, review topics such as the sale of the corporate business, stock redemptions, transfers of assets for stock, the risk of imposition of the personal holding company tax and the accumulated earnings tax.