Advanced Tax Planning S Corporations
As a tax practitioner, you need to understand the intricacies of the ever-popular S Corporation form of doing business and consider the tax affect various types of S Corporation distributions will have on its shareholders. Updated for the latest guidance on tax reform, this course examines planning and reporting successful complex S Corporation transactions. The uses of Qualified Subchapter S Subsidiaries are also explored to help you minimize your client's tax bill with winning strategies related to this type of entity.
Learning Objectives
Learning Objective:
When you complete this course you will be able to:
- Apply the rules related to acquisitions and liquidations of S Corporations.
- Recall the uses of trusts as S Corporation shareholders.
- Recognize and apply the complex rules of basis and distributions.
- Recall key points related to the use of redemptions in S Corporations.
Topics Discussed
Topics Discussed:
- S Corporation current developments: tax planning impact
- Compensation planning
- Basis in S Corporation stock
- Distributions
- Use of qualified subchapter S subsidiaries
- Liquidations, reorganizations, and redemptions
- Estate planning and use of trusts
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COURSE CODE
TSE.ATPSCFIELD OF STUDY
Taxation
CPE CREDIT HOURS
8KNOWLEDGE LEVEL
AdvancedINTENDED AUDIENCE
Managers and partners in public accounting who assist clients with tax planning for S Corporations
PREREQUISITE
Basic knowledge of S Corporation taxationADVANCED PREPARATION
NoneDELIVERY METHOD
Group Live
For individual training, visit:
(U.S.) AICPAstore.com
(Outside the U.S.) CGMAstore.com
CONTACT A TRAINING REPRESENTATIVE:
1-800-634-6780 Option 1
aicpalearning@aicpa.org
