This CPE course will help you 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 managers and partners.
Distributions of Qualified Subchapter S Subsidiaries (QSUB)
Basis in S Corporation Stock
Liquidations, Reorganizations, and Redemptions
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
Prerequisite: Intermediate knowledge of pass-through entities.
Advanced Preparation: S Corporation Fundamentals
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