Print Page   |   Contact Us   |   Sign In   |   Join
S Corporations: How to Calculate AAA, Basis and Loans (3704)
Tell a Friend About This EventTell a Friend
 

This session provides a detailed analysis of the tax calculations of the Accumulated Adjustment Account (AAA) for an S corporation, other adjustments accounts, and accumulated earnings and profits. The calculation of shareholder's basis for their S corporation shares and the treatment of S corporation distributions will be addressed, along with how to use loans to S corporations as a basis for loss flowthroughs and payment of reduced basis loans.

9/10/2015
When: 09/10/2015
11:00 AM - 1:00 PM
Where: Webcast/Webinar
Presenter: Steven C. Dilley, PhD, CPA, JD
Contact: April Deneault
801-834-6634

« Go to Upcoming Event List  

This session provides a detailed analysis of the tax calculations of the Accumulated Adjustment Account (AAA) for an S corporation, other adjustments accounts, and accumulated earnings and profits.  The calculation of shareholder's basis for their S corporation shares and the treatment of S corporation distributions will be addressed, along with how to use loans to S corporations as a basis for loss flowthroughs and payment of reduced basis loans.

Objectives:

To provide a thorough review and update of the tax issues related to S corporation equity accounts and shareholder basis calculations.

 

Major Subjects:

Detailed analysis of calculating an accumulated adjustment account (AAA). Basis for shareholders shares and loans. Taxation of distributions. Payment of reduced basis loans. Basis for loss flowthoughs.
 

 

Designed For:

CPAs working in public accounting and/or working for an S corporation.

Prerequisite: 

None

Advanced Prep:

None

  

Speaker: Steven C. Dilley, PhD, CPA, JD

Vendor:  Federal Tax Workshops, Inc.

Field of Study: Taxation

Level: Intermediate

CPE Credit:      2 Hours

Acronym: TSCBL2

 

Registration Fees:

$ 79

  

Register here


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