Surgent’s S Corporation Taxation: Advanced Issues (SCA4) (SSTX89/19)
June 30, 2019 @ 12:00 pm EDT| $160
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations.
CPAs whose practices include S corporations and their shareholders
- 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
- Detailed rules governing basis in the shareholder’s debt and stock
- Built-in gains incurred from the sale of assets
- Redemptions and liquidations
- Compensation planning for shareholders
Three to five years of experience in S corporation tax return preparation
When you purchase a Surgent CPE on-demand course, it must be taken by June 30, 2019, to receive credit.
Within 5 minutes after your purchase, you will receive an email from firstname.lastname@example.org that explains how to access your course and materials.
Once you complete a course, please allow up to 30 days to receive you certificate of completion.
If you have further questions, please email email@example.com or call 800.778-7436. Their help lines are staffed Monday-Friday from 8:30 am to 5 pm Eastern Time.