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Tuesday, December 22, 2026 Live Webcast

Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares (E2612562)

1:00 PM - 2:40 PM EST

Registration: 12:30 PM EST

webcast

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2 CPE Credits in TX

OVERVIEW

S corporation taxation has a lot of pieces. There are helpful elections you can make that can potentially save your client money, but there are also rigid rules to adhere to.

This course features a live instructor and has been specifically designed for the NJCPA.

DESIGNED FOR

Tax and financial advisors with clients who have formed S corporations

BENEFITS

  • Recall the rules for a late S corporation election
  • Identify the tax implications of an S corporation making disproportionate distributions to S corporation shareholders
  • Recognize the tax rate applicable to the sale of S corporation shares

HIGHLIGHTS

  • Making an S corporation election and late filing relief
  • Disproportionate distributions
  • Selling S corporation shares
  • Redemption rules

COURSE LEVEL

Intermediate

PREREQUISITES

Basic understanding of tax rules for flow-through entities

ADVANCE PREPARATION

None

ADDITIONAL NOTES

  • Qualifies for IRS credit

INSTRUCTOR

John Kilroy

John Kilroy, CPA, CFP
(4.6)

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PRICING

$99.00 - Member

$137.00 - Nonmember

Register Today


Note: Online pre-registration will close on December 22 at 12:30 PM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

Surgent

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