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S Corporation Fundamentals

DeliveryType:  Video Webcast
    Select Date & Time:
  • $249.00-$319.00
    S Corporation Fundamentals 09:00 am - 05:00 pm ET Product #: VTSESCF18003
    Add to Calendar 07/26/2018 09:00:00 07/26/2018 17:00:00 America/New_York AICPA Webcast: S Corporation Fundamentals
    This webcast is a comprehensive introduction to the nature of S Corporations and how they are treated for income tax purposes.
    Register at http://www.aicpastore.com/*/Tax/PRD~PC-VTSESCF/PC-VTSESCF.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $249.00
    Non-Member: $319.00
  • $249.00-$319.00
    S Corporation Fundamentals 09:00 am - 05:00 pm ET Product #: VTSESCF18004
    Add to Calendar 08/29/2018 09:00:00 08/29/2018 17:00:00 America/New_York AICPA Webcast: S Corporation Fundamentals
    This webcast is a comprehensive introduction to the nature of S Corporations and how they are treated for income tax purposes.
    Register at http://www.aicpastore.com/*/Tax/PRD~PC-VTSESCF/PC-VTSESCF.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $249.00
    Non-Member: $319.00

This webcast is part of the Tax Staff Essentials program.

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

When you complete this webcast, you will be able to:

  • Determine when an S Corporation may be advantageous for a business.
  • Identify the requirements that must be met to qualify as an S Corporation.
  • Recognize individuals and entities that are eligible to own S Corporation stock.
  • Determine how to make a proper S Corporation election.
  • Determine income or loss that passes through to the shareholder.
  • Define and explain the concept of distributions.
  • Recognize active and passive income and determine material participation as it relates to an individual S Corporation shareholder.

Topics Discussed

  • Qualifications of S Corporation
  • Election, termination, and revocation
  • Choice of year-end
  • Allocations of profits and losses
  • Distributions and shareholder basis
  • Reporting and filing requirement
  • Conversion of C Corporation with prior retained earnings
  • Passive Activity Rules, Fringe Benefits, and Other Considerations

Important Information on Your CPE Credit

Discounts

Group Viewing Option

Gather the team together and attend this webcast as a group. Each attendee will earn CPE Credit. Enter the number of attendees in the quantity box above.

Number of Attendees Non-Member Member

1 - 4

$319 $249

5 - 9

$289 $225

10 - 20

$269 $209

21 +

$255 $199

Your order confirmation will include an instruction document for group viewing and earning CPE credit (please review prior to the start of the event) and information on how to access the webcast.

Speaker Bio

Jonathan S. Ingber, CPA, JD, MST

Jonathan S. Ingber is currently employed at Kwal + Oliva, CPAs. He is responsible for conducting tax research and drafting all tax memoranda. He also reviews and prepares all types of tax returns for clients. Mr. Ingber was a partner in the firm of Seldine and Ingber, CPAs from 1973 to 2002. From 2002 to 2005, he was adjunct professor of taxation at Florida International University of the Alvah H. Chapman Graduate School of Business.

In addition, he has taught in 45 states on many subjects including corporate liquidations, partnership taxation, fiduciary accounting, complex individual income tax returns, incorporating an existing business, depreciation under MACRS, income taxation of estates and trusts, subchapter S corporations, limited liability companies, repeal of the General Utilities doctrine, alternative minimum tax, passive-activity losses and credits, function of state law in resolving federal tax controversies, uniform capitalization rules, taxation of contractors, tax-free reorganizations, and federal tax research.

He has been an outstanding seminar leader for FICPA for many years, and has also been a member of The Florida Bar since 1971. Mr. Ingber received his bachelor's degree in accounting from Queens College of the City University of New York, an LL.B. from New York University School of Law, and an MST degree from Florida International University Graduate School of Business. He was awarded the American Jurisprudence Prize in torts in 1965 and federal jurisdiction in 1966.

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