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WEBCAST: S Corporation Fundamentals

Description

This webcast is a comprehensive introduction to the nature of S
corporations and how they are treated for income tax purposes. We will
examine some of the advantages and disadvantages of incorporation and
then go through the requirements for electing to be an S corporation. We
will also review the rules for operating an S corporation.

Learning Objectives
  1. When you complete this course you will be able to:
  2. Determine when an S Corporation may be advantageous for a business.
  3. Identify the requirements that must be met to qualify as an S corporation.
  4. Recognize individuals and entities that are eligible to own S corporation stock.
  5. Determine how to make a proper S corporation election.
  6. Determine income or loss that passes through to the shareholder.
  7. Define and explain the concept of distributions.
  8. Recognize active and passive income and determine material participation as it relates to an individual S corporation shareholder.
Provider
AICPA
Course Level
Basic
Professional Area of Focus
Accounting & Auditing
Tax
CPE Field of Study
Taxes
8
Instructor(s)
William Harden
Advanced Preparation
  1. None
Location
Online
Event Information
When
Jun 3, 2016
9:00 am - 5:00 pm EST
Location
Online
Total CPE Credits
8
Format
Webcast Replay

Register for this Event

WEBCAST: S Corporation Fundamentals

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