This course will delve into a case study on the planning, tax calculations, property dispositions, and dissolution filings required to liquidate an S corporation. The panel will brief participants on the general rules stated in IRC Section 1371, tying liquidation rules back to those applying to C co... Read More

This course will provide tax preparers and advisers with detailed guidance on the most pervasive issues facing multistate taxation of S corporations. The panel will detail those states that vary from automatic acceptance of the federal S-election, review the composite return requirements, and discus... Read More

This webinar will discuss tax planning for S corporation investments and acquisitions, including the practical uses of F reorganizations in purchasing, selling, and restructuring S corporations. Our panel of taxation experts will walk you through examples and common scenarios, including pre-transact... Read More

This course will provide tax advisers with a comprehensive guide to the pre-conversion planning opportunities available to minimize or avoid built-in gains (BIG) tax in converting existing C corporations to S corps. The panel will discuss the identification and valuation of assets subject to BIG tax... Read More

This webinar will outline the advantages and risks of making an IRC Section 83(b) election. Our panel of federal income taxation professionals will point out scenarios when the election is advantageous, the caveats of making the election that a service provider must consider and review the steps for... Read More

This course will cover types of trusts eligible to hold S corporation shares, including Qualified Subchapter S Trusts (QSSTs) and Electing Small Business Trusts (ESBTs), making the corresponding QSST and ESBT elections, and avoiding common scenarios where S status is inadvertently terminated when a... Read More

This course will provide tax professionals and advisers with the tools and understanding to correctly calculate S corporation shareholders' stock and debt basis and advise clients to avoid adverse tax consequences due to loss limitations or excess distributions. Read More

This webinar will provide tax practitioners and business owners with a comprehensive overview of the tax issues that arise when forming a Subchapter S corporation. Our panel of pass-through experts will guide you through the shareholder eligibility requirements, issuing common stock, filing Form 255... Read More

This course will provide tax advisers and other professionals with a comprehensive examination of the rules governing compensation of S corporation officers and shareholders, focusing on determining, documenting, and supporting reasonable compensation to avoid or withstand IRS scrutiny. Read More

This course will discuss what the IRS expects to find in its audit of Subchapter S corporations. Our panel of tax experts will focus on complying with current basis, distribution, and documentation requirements and explain how to handle a Subchapter S examination for tax practitioners working with t... Read More

This course will provide hands-on examples of reporting S corporation basis calculations on Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations, including reporting loan repayments, stock blocks, and utilization of prior years' suspended losses. Our panel of flow-through veterans w... Read More

This webinar will address the latest Subchapter S corporation tax issues. Our panel will discuss the requirements to include basis schedules and separate activity reporting in Form 1120-S, nonresident aliens and ESBTs, and preparing for the current IRS initiative focusing on audits of S corporation... Read More

This course will explain the steps outlined in Revenue Procedure 2013-30 to facilitate granting S corporation status to businesses requesting late election relief, as well as the more recent Revenue Procedure 2022-19, which identifies a number of issues involving S corporations that may be resolved... Read More

This course will provide tax advisers and compliance professionals with a thorough exploration of the potential tax benefits and hazards of revoking S elections and converting entities to C corporations. The panel will offer tools and strategies to maximize the tax and operational advantages of maki... Read More

This course will explain the significant factors purchasers and sellers should consider when acquiring or disposing of a Subchapter S corporation. Our panel of S corporation veterans will discuss the pros and cons of asset sales versus stock sales, qualifying for installment sales treatment as an S... Read More

This webinar will review the many ways an S corporation can lose its S status, which requires private letter rulings (PLRs) to correct, and utilizing Revenue Procedure 2022-19 to facilitate corrections. Our panel of seasoned S corporation advisers will walk you through examples of common oversights... Read More

This course will explain the steps outlined in Revenue Procedure 2013-30 to facilitate granting S corporation status to businesses requesting late election relief. Our panel of S corporation experts will explain how to file a late S election, eligibility for filing a late election, and LLCs electing... Read More

This course will provide tax advisers with a practical guide to the planning and reporting issues and opportunities that arise when an S corporation owns multiple entities under common control. The panel will discuss the ramifications of an S corporation owning more than one LLC or partnership, as w... Read More

This course will delve into case studies on the planning, tax calculations, property dispositions, and dissolution filings required to liquidate an S corporation, particularly those in financial distress. The panel will provide a briefing on the general rules stated in IRC Section 1371 tying liquida... Read More

This course will provide tax professionals and advisers with the tools and understanding to correctly calculate an S corporation's accumulated adjustments account (AAA) and to effectively advise clients to avoid negative tax consequences due to loss limitations or excess distributions. The panel wil... Read More

This course will provide tax advisers and compliance professionals with a thorough exploration of the risks and opportunities of deducting unused S corporation accrued losses in the "post-termination transition period" (whether due to revocation of S election, winding down of the business, or a disq... Read More

This course will provide tax advisers with a comprehensive and practical guide to reporting sales of S Corporation stock in non-liquidating transactions. The panel will discuss income and loss allocation in cases of a mid-year sale, describe available elections and consent requirements for sharehold... Read More

This course will provide tax advisers with a comprehensive and practical guide to structuring S corporation shareholder debt transactions to ensure the debt will be respected for basis increase purposes. The panel will outline what shareholder debts will increase debt basis, describe best practices... Read More

This course will provide tax advisers and compliance professionals with a comprehensive and practical guide of the rules for determining the taxability of an S corporation's distributions to its recipient shareholders. The panel will discuss the intent of IRC Section 1368, detail the shareholder- an... Read More