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Wednesday, January 29, 2025 Live Webcast

Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares (X1-SCL2-2025-01-WEBNR-29-01)

1:00 PM - 3:00 PM EST
webcast

Vendor Platform

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. For example, if there is more than one class of stock, it can terminate the S corporation election. Learning how to successfully navigate these rules can make all the difference. In this course, we will discuss some of the more common specialty areas experienced by practitioners — late filing relief for S corporation elections, disproportionate distributions, and selling S corporation shares. While these items may not come up on every single Form 1120-S, you will be able to add more value to clients when they do.

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

ADVANCE PREPARATION

None

INSTRUCTOR

Dave Peters

Dave Peters, CPA, CFP, CLU, CPCU, MST, MBA

PRICING

$89.00 - Member

$109.00 - Nonmember

Register Today


Note: Online pre-registration will close on January 29 at 12:30 PM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

Surgent

AREAS OF INTEREST