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Surgent's Taxation of S Corporation Distributions (TSCD)
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Because advising the owners of S corporations comprises such an important element of most tax practices, tax practitioners should be very familiar with the rules governing the taxation of S corporation distributions. This course is a comprehensive discussion of the tax rules that apply to S corporation distributions, both liquidating and non-liquidating.

7/16/2015
When: 7/16/2015
8:00 AM - 10:00 AM
Where: Webcast/Webinar
Presenter: Mike Tucker, Ph.D., LL.M., J.D., CPA | Ian Redpath, J.D., LLM
Contact: April Deneault
801-834-6634

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Because advising the owners of S corporations comprises such an important element of most tax practices, tax practitioners should be very familiar with the rules governing the taxation of S corporation distributions. This course is a comprehensive discussion of the tax rules that apply to S corporation distributions, both liquidating and non-liquidating.

Objectives:

* Understand the taxation of S Corporation distributions

 

Major Subjects:

* Tax rules that apply to S corporation distributions * How the presence of earnings and profits in the S corporation impacts the character of an S corporation distribution * How distributions from the Accumulated Adjustments Account, the Previously Taxed Income Account, the Earnings and Profits account, and the Other Account are taxed to S corporation shareholders * Elections that can be made that result in a more favorable distributional tax effect
 

Designed For:

Any tax practitioner who wishes to understand the rules relating to S corporation cash and property distributions

 

Prerequisite:

Basic understanding of the tax rules impacting individuals and pass-through entities

 

Advanced Prep: None

  

Speaker: Mike Tucker, Ph.D., LL.M., J.D., CPA | Ian Redpath, J.D., LLM

Vendor: Surgent McCoy

Field of Study:  Taxes (2)

Level: Intermediate

CPE Credit:  2 Hours

Acronym: TSCD

 

Registration Fees:

$89

Register Here

 


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