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S Corporation Taxation: Advanced Issues (SCA4)

  • Format In-Firm Training
  • Credits 4
  • Level Advanced
  • Field of Study Taxes (4)

To Schedule In-Firm Training, please contact us:

salesinfo@surgent.com

Overview

This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations.

Major Topics

  • Detailed rules governing basis in the shareholder’s debt and stock
  • AAA
  • Built-in gains incurred from the sale of assets
  • Redemptions and liquidations
  • Compensation planning for shareholders

Learning Objectives

  • Discuss the conversion of a C corporation to an S corporation
  • Examine operational issues, keeping track of AAA, and how to calculate basis, apply distribution rules, and avoid loss limitations
  • Describe the rules governing the liquidation of an S corporation
  • Examine the issues in compensation planning in S corporations, including limitations in a family-controlled business; self-employment tax issues
  • Be familiar with the results of the case studies that reinforce key learning points

Who should take this course:


CPAs whose practices include S corporations and their shareholders

Advanced

None

None

Yes

No

No

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