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Advanced Critical Tax Issues for S Corporations Webinar
Advanced Critical Tax Issues for S Corporations Webinar
Jan. 26
10:00 a.m. - 6:00 p.m.
Details
Pricing
PICPA Member: $259 | Nonmember: $359
More Information
Course No.
ACTS-2022-01-WEBNR-26-01
Level
Advanced
Prerequisites
A basic course in S corporations; some experience in advising S corporations and their shareholders
Note
This webinar is hosted by PICPA's partner, Surgent CPE. After registering, you will receive an email from Surgent CPE with the log-in information.
Description
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses, you will learn something new in this course.
Highlights
- The Tax Cuts and Jobs Act of 2017 and summaries of the relevant provisions of the various stimulus acts
- Final regulations on “eligible terminated S corporations” (ETSCs)
- Cases, rulings, and tax law changes affecting S corporations
- Compensation planning in S corporations, including limitations in a family-controlled business; self-employment tax issues
- Use of redemptions: still some advantages
- 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 sales of S corporation stock
- Stock basis: Loss limitations, AAA, and distribution issues in depth
- Debt basis: what the regulations on back-to-back loans mean to investors
- Estate planning for S corporation shareholders, including buy-sell agreements, QSubs, ESBTs, and uses of life insurance
- Built-in gains: the 5-year recognition period
- S corporation structuring: one class of stock
- Methods of accounting
- Legislation on mortgage interest reporting, basis, statute of limitations, and tax return due dates
Speaker(s)
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