Overview: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. TOPICS DISCUSSED • Compensation Planning • Distributions of Qualified Subchapter S Subsidiaries (QSUB) • Basis in S Corporation Stock • Liquidations, Reorganizations, and Redemptions
Objective:LEARNING OBJECTIVES When you complete this course you will be able to: • 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
Designed For:Managers and partners in public accounting who assist clients with tax planning
Prerequisites:Intermediate knowledge of passthrough entities
Member/Nonmember Fees:249 / 319
CPE:Taxes 8 hour(s)
Yellow Book Credit:N
Cancellation or transfer requests made six(6) business days or more prior to the program, no fee assessed.
Cancellation or transfer requests made two(2) to five(5) business days prior to the program, $25 fee assessed.
Cancellation or transfer requests made one business day prior to the program, $50 fee assessed.
Day of program or no notice of cancellation, 100 percent course fee assessed.
If you transfer from an in-person class course to a webcast, the above policies apply.
Remember, the COCPA reserves the right to cancel a course seven days prior to the program date. Please keep this cancellation policy in mind when making your travel plans and airline reservations. The COCPA will not be liable for flight cancellation penalties due to our cancellation.
To cancel or transfer a course, please contact the Member Services department at 303-773-2877 or 800-523-9082.