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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 to operate) as an S corporation. Proven tax-planning techniques are reviewed as refreshers for manager and partner participants. Course materials will include the impact of the Tax Cuts and Jobs Act of 2017 tax reform law.
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
Compensation Planning
Distributions of Qualified Subchapter S Subsidiaries (QSUB)
Basis in S Corporation Stock
Liquidations, Reorganizations, and Redemptions
Intermediate knowledge of passthrough entities
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