This course helps participants recommend tax positions given the
Internal Revenue Service focus on S corporations. This course is highly
useful during annual tax planning for the closely-held business
operating (or considering operating) as an S corporation. Proven
tax-planning techniques are reviewed as refreshers for manager and
partner participants.
Learning Objectives
Apply the rules related to acquisitions and liquidations of S Corporations Employ Compensation Planning for S Corporations Summarize the complex rules of basis and distributions Compare and contrast Liquidations, Reorganizations, and Redemptions
Major Topics
Compensation Planning Distributions of Qualified Subchapter S Subsidiaries (QSUB) Basis in S Corporation Stock Liquidations, Reorganizations, and Redemptions