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.
PICPA Member: $245
Nonmember: $345
Course No. 4193116D Level: Intermediate
Prerequisites: An understanding of the taxation of corporations, S corps and partnerships.