Print Page   |   Contact Us   |   Sign In   |   Join
FICA/Self-Employment Tax Exposure: S Corps & Partnerships - 6716
Tell a Friend About This EventTell a Friend
 

Passthrough entities raise a number of issues in the FICA/SECA tax areas. The issue of reasonable compensation for S shareholders continues to be an area of interest for the IRS and recent cases have begun to address issues of applying self-employment taxes to income passing through to members of LLCs taxed as partnerships. This course will look at recent developments and planning options to deal with the issues raised.

11/11/2016
When: 12:00 PM - 2:00 PM
Where: Webinar/Webcast
United States
Contact: April Deneault

« Go to Upcoming Event List  

Acronym ED101W
CPE 2 hours
Category
Taxation
Level Intermediate
Vendor Nichols Patrick CPE
Who should attend

All CPAs with S Corp & Partnership Clients

Prerequisite
None
Fees: Early Bird
Standard
Member N/A
$79
Non-Member: N/A
$79

Description 
Passthrough entities raise a number of issues in the FICA/SECA tax areas. 

The issue of reasonable compensation for S shareholders continues to be an area of interest for the IRS and recent cases have begun to address issues of applying self-employment taxes to income passing through to members of LLCs taxed as partnerships. This course will look at recent developments and planning options to deal with the issues raised.



Specific topics include:

  • General applicability of FICA and SECA to various forms of compensation
  • S Corporation shareholders and the issue of reasonable compensation, including factors that have led to successful IRS challenges
  • Limited partner exception and the impact of the Renkemyer decision

Objectives

  • Documenting reasonableness of compensation in an S setting
  • Planning options for the reporting of self-employment income for LLC interest holders
  • Application of self employment tax to partnership pass-through income

 REGISTER HERE

 

Membership Management Software Powered by YourMembership  ::  Legal