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Corporate Tax Planning: Strategies and Ideas 4173116C
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Consider a variety of tax subjects related to effectively using a corporation to conduct a business. Cover information with regard to deciding to make or not make an S corp election and determining how to minimize double taxation while benefitting from lower corporate tax rates. Additionally, review topics such as the sale of the corporate business, stock redemptions, transfers of assets for stock, the risk of imposition of the personal holding company tax and the accumulated earnings tax.

1/22/2018
When: 9:30 AM to 5:00 PM
Where: Webinar/Webcast
United States
Presenter: John G. McWilliams, CPA, JD
Contact: April Deneault
801-466-10874


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Curriculums:   Business and Corporate Taxation,Financial Leadership Forum,Business and Industry

NASBA Credit Category:  Taxes

CPE Hours:  8

Description

Consider a variety of tax subjects related to effectively using a corporation to conduct a business. Cover information with regard to deciding to make or not make an S corp election and determining how to minimize double taxation while benefitting from lower corporate tax rates. Additionally, review topics such as the sale of the corporate business, stock redemptions, transfers of assets for stock, the risk of imposition of the personal holding company tax and the accumulated earnings tax.

Materials are provided as an ebook.



Major Subjects

  • Taxation of corporations and shareholders: potential double tax.
  • Tax deductible payments to avoid double tax.
  • Non-liquidating distributions, including constructive dividends.
  • Corporation and shareholder partnerships: lessening double tax.
  • Sales of corporate businesses.
  • Making or terminating the S corp election.
  • Stock sales using Section 1045, 1042 or 1202.
  • Losses on stock dispositions.
  • Tax planning using redemptions.
  • Risk of personal holding company or accumulated earnings tax.
  • Transfers of property for stock: Section 351

Objectives

  • Identify the potential double tax system applicable to corporations and shareholders.
  • Determine the differences between the corporate and the individual tax rate structures.
  • Recall the tax law applicable to non-liquidating distributions, redemptions and liquidations.
  • Determine how to use tax deductible payments to shareholders to avoid double taxation, including the risk of constructive dividends.
  • Recall special rules related to stock losses.

Level:  Intermediate

Designed For

CPAs and attorneys with at least two years of experience advising privately owned businesses.

Advanced Prep:

None.

Prerequisite

An understanding of the taxation of corporations, S corps and partnerships.

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