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S Corporations: Tax Planning

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Online, OK 00000

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4.00 Credits

Member Price $99

Non-Member Price $129

Overview

Identify and discuss various tax planning opportunities related to the operation of a corporate business with an S corporation election. Topics range from annual recurring planning to unusual transactions, such as stock redemptions and the sale of the corporate business.

Highlights

  • Overview of the taxation of corporations and shareholders, including making the S corporation election
  • Built-in Gain Tax Planning
  • Self-employment tax and S corporations
  • Distribution tax planning
  • Planning to minimize the impact of loss limitations
  • Tax planning for years with both distributions and losses
  • Termination Planning
  • Tax planning regarding the transfer of appreciated assets to an S corporation
  • Buying and selling S corporations-tax planning ideas
  • Tax considerations of using the QSUB, Section 338(h)(10), or 336(e) elections
  • Tax Issues to consider at the death of S corporation shareholder
  • Stock redemptions as a tax planning tool
  • Accommodating a "non-qualified" investor
  • Trusts and tax-exempt shareholders
  • The second class of stock risks

    Prerequisites

    Understanding the basics of S corporation federal tax law.

    Objectives

  • Identify built-in gain tax planning
  • Understanding how to plan to minimize the impact of the loss limitation rules
  • Determining the tax considerations related to buying or selling an S corporation

    Preparation

    None.

    • Non-Member Price $129

    Member Price $99

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