Events Search
  Summary & Check Out (0)
Tuesday, October 28, 2025 Live Webcast

S Corporation Taxation: Advanced Issues (X1-SCA4-2025-01-WEBNR-301-01)

9:00 AM - 12:30 PM EDT
webcast

Vendor Platform

4 CPE Credits in TX

OVERVIEW

This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations.

DESIGNED FOR

Accounting and Financial Professionals whose practices include S corporations and their shareholders

BENEFITS

  • Examine operational issues, keeping track of AAA, and how to calculate basis, apply distribution rules, and avoid loss limitations
  • Describe corporate level taxes
  • Describe the rules governing the redemption and liquidation of an S corporation
  • Examine the issues in compensation planning in S corporations, including limitations in a family-controlled business, in particular after criticism of the Treasury Inspector General for Tax Administration of the IRS efforts to address underreporting of S corporation officer compensation
  • Be familiar with the results of the case studies that reinforce key learning points

HIGHLIGHTS

  • Detailed rules governing basis in the shareholder’s debt and stock
  • AAA
  • Built-in gains incurred from the sale of assets
  • Redemptions and liquidations
  • Compensation planning for shareholders, including planning strategies under the SECURE Act
  • Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable

COURSE LEVEL

Advanced

PREREQUISITES

Experience in S corporation tax return preparation

ADVANCE PREPARATION

None

INSTRUCTOR

Michael Frost

Michael A. Frost, CPA, EA
(4.6)

Read bio

PRICING

$149.00 - Member

$169.00 - Nonmember

Register Today


Note: Online pre-registration will close on October 28 at 8:30 AM.

ADDITIONAL OPTIONS

Remind me to register

Print a registration form

ALSO AVAILABLE

COURSE DEVELOPER

Surgent

AREAS OF INTEREST

ALSO QUALIFIES FOR

Related events

October 25, 2025
Guide to Deducting Travel, Meals and Entertainment Expenses
October 25, 2025
Real Estate Tax Update
October 27, 2025
Annual Tax-Planning Guide for S Corporations, Partnerships, and LLCs
October 27, 2025
Tax Planning for Small Businesses - Tax Staff Essentials
FIRST
    LAST

      Related content

      news image
      NEWS

      IRS Provide Transition Relief for 2025 for Businesses Reporting Car Loan Interest Under the One Big Beautiful Bill

       October 21, 2025 Source: IRS
      article image
      ARTICLE

      No Horsing Around: Business and Tax Planning for the Thoroughbred Industry

       September 25, 2025
      article image
      ARTICLE

      An In-Depth Analysis of Proposed Regulations Under Section 224 for the Qualified Tips Deduction

       September 19, 2025 Source: Ed Zollars
      podcast image
      PODCAST

      Navigating Recent IRS Guidance on R&E Expenses

       September 19, 2025 Source: AICPA
      Related Pages: Federal & International Tax Knowledge Hub | NJCPA Tax Events