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S Corporation Taxation: Advanced Issues (SCA4)

Friday, October 17, 2025
09:00 AM - 12:30 PM (Eastern)

Michael Frost, CPA

  • Format Webinar
  • Credits 4.00
  • Level Advanced
  • Field of Study Taxes (4)

$159.00

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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
  • Inclusion of OBBBA (One Big Beautiful Bill Act) provisions that are germane to this course
  • AAA
  • Built-in gains incurred from the sale of assets
  • Redemptions and liquidations
  • Compensation planning for shareholders, including planning strategies under the SECURE Act
  • Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable

Learning Objectives

  • Examine operational issues, keeping track of AAA, and how to calculate basis, apply distribution rules, and avoid loss limitations
  • Describe corporate level taxes
  • Describe the rules governing the redemption and liquidation of an S corporation
  • Examine the issues in compensation planning in S corporations, including limitations in a family-controlled business, in particular after criticism of the Treasury Inspector General for Tax Administration of the IRS efforts to address underreporting of S corporation officer compensation
  • Be familiar with the results of the case studies that reinforce key learning points

Who should take this course:

Accounting and Financial Professionals whose practices include S corporations and their shareholders

Experience in S corporation tax return preparation

None

Yes

No

No

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