Print Page   |   Contact Us   |   Sign In   |   Join
S Corporations Workshop (4151625F)
View Registrations Tell a Friend About This EventTell a Friend
 

"Understanding key S corporation issues is an important focus for CPAs. We'll examine key code sections and regulations and review S election procedures; analyze adjustments to a shareholder's stock and debt basis; explore computation of various S corporation equity accounts (AAA, OAA, E&P and PTI); and calculate the tax treatment of distributions. We'll also study selected corporate and shareholder elections, and, time permitting, discuss the significance of the taxes on excess passive income a

1/7/2016
When: 1/7/2016
7:30 AM - 3:00 PM
Where: Webcast/Webinar
Presenter: Norman S. Solomon, CPA, JD, LLM
Contact: April Deneault
801-834-6634


Online registration is closed.
« Go to Upcoming Event List  

Understanding key S corporation issues is an important focus for CPAs. We'll examine key code sections and regulations and review S election procedures; analyze adjustments to a shareholder's stock and debt basis; explore computation of various S corporation equity accounts (AAA, OAA, E&P and PTI); and calculate the tax treatment of distributions. We'll also study selected corporate and shareholder elections, and, time permitting, discuss the significance of the taxes on excess passive income and built-in gains.

 

Objectives:




    Identify all options associated with S corporation elections.
    Determine S corporation stock and debt basis calculations.
    Recall the use of appropriate elections.
    Recognize how and when to use qualified subchapter S subsidiaries (QSubs).
    Determine aspects of under compensation of shareholders/employees.

   


        
   

Major Subjects:




    S corporation elections
    Basis of stock
    Basis of shareholder debt
    AAA, OAA, PTI and E&P definitions and rules
    Excess passive income tax
    Built-in gains
    S termination years
    Shareholder compensation


              

Designed For: CPAs and attorneys who need a working knowledge of S corporation fundamentals, pitfalls and traps, as well as an understanding of the latest rulings and regulations.
 

Prerequisite:  A general knowledge of S corporation taxation issues.

Advanced Prep:  None

Speaker: Norman S. Solomon, CPA, JD, LLM

Vendor: CalCPA

Field of Study:     Taxes

Level:  Intermediate

CPE Credit: 8 Hours

Acronym:  SCWS

 

Registration Fees:

Members: $275

Nonmembers: $375

 

Meet the Speaker:

Norman S. Solomon, CPA, LLM (Taxation), president of Norman S. Solomon, CPA, Inc., consults on an advisory basis with other CPAs and attorneys relating to tax planning for closely-held businesses.  In the past 15 years his emphasis has been on flow-through entities.  He has been a college professor and a speaker at numerous tax conferences and continuing education programs for over 42 years.

Membership Management Software Powered by YourMembership.com®  ::  Legal