Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions,

Jul 23
10:00 a.m. - 12:00 p.m.

Online

2-Tax
CPE Credits

S corporation taxation has a lot of pieces. There are helpful elections you can make that can potentially save your client money, but there are also rigid rules to adhere to. For example, if there is more than one class of stock, it can terminate the S corporation election. Learning how to successfully navigate these rules can make all the difference. In this course, we will discuss some of the more common specialty areas experienced by practitioners — late filing relief for S corporation elections, disproportionate distributions, and selling S corporation shares. While these items may not come up on every single Form 1120-S, you will be able to add more value to clients when they do.
Highlights

Making an S corporation election and late filing relief
Disproportionate distributions
Selling S corporation shares
Redemption rules

Registration

PICPA Member: $99
Nonmember: $149

More Information

Course No. SCL2-2024-01-WEBNR-205-01 Level: Intermediate

Prerequisites: Basic understanding of tax rules for flow-through entities

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.