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Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes Webinar

Jul 17
10:00 - 12:00 p.m.

Online

2.00-Tax
CPE Credits

Even though they have been around for several years, the tax laws pertaining to S corporations remain some of the more difficult areas of the Internal Revenue Code. In this course, we will examine how S corporations break away from the normal tax rules for flow-through entities. We will explore which employee benefits are disallowed for S corporation shareholders, as well as which taxes are assessed at the entity level. Finally, we will discuss how state level taxation may have changed permanently with the addition of PTE elections.
Highlights
  • Reasonable compensation
  • Fringe benefits for S corporation shareholders
  • Built-in gains tax
  • Excess passive income tax
  • Notice 2020-75: PTE elections

Registration

PICPA Member: $99
Nonmember: $149

More Information

Course No. SCC2-2024-01-WEBNR-199-01 Level: Intermediate

Prerequisites: None

Notes
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.

Speaker(s)

David Peters


David Peters