Navigation
the industry calendar
search
Course/Product Description
Title:

S Corporation Update After Tax Reform

SKU:WT-1010251
Format: Webcast/Audio Conference/Interview/Podcast
Description: This course addresses the S corporation rules that every CPA needs to know, from basics such as qualification of an entity as an S corporation and basis rules, to hot topics such as the pass through entity deduction and the new ability of nonresidents to be beneficiaries of a trust owning S corporation stock, to advanced topics such as special issues for trusts owning S corporation stock and tax planning using multiple types of entities including S corporations to achieve results not possible with a single entity type.

Don’t miss the discussion; don’t miss the ideas.

Agenda / Covered Topics
  • S Corporation Update
  • Tax Reform
  • Qualification as a Subchapter S corporation including restrictions on shareholders and the one class of stock rule
  • 199A, the pass-through entity deduction, as applied to S corporations
  • Reasonable compensation for S corporation owners and the impact on employment taxes and the net investment income tax
  • S corporation operations including the per share per day rule, basis rules, distribution rules and dealing with third party debt for basis purposes
  • Inheritance of S corporation stock and special issues for trusts owning S corporation stock including available elections and the new ability of non-residents to be permissible current beneficiaries of a trust owning S corporation stock
  • Tiered entity structures involving S corporations including qualified subchapter S subsidiaries, disregarded entities and using partnership entities including LLCs in conjunction with S corporations
Included Materials

All ACPEN courses include handouts that are available to download. Handouts typically include a version of the slides used by the presenter, as well as a full course manual or other materials.

How To Access Your Course And The Accompanying Materials

You will receive an email directly from ACPEN with instructions for accessing your course and any accompanying materials.

How To Get Your CPE Credits

In order to obtain CPE credit for viewing ACPEN webcasts, you must view the course during the scheduled date and time. Throughout the program, you will be prompted to save three attendance codes per hour. At the conclusion of the program, your CPE Certificate will be issued assuming all attendance codes have been saved and submitted. Detailed instructions for this process are included in the course introduction and in written form as part of course materials.
Licenses / Designations / Educational Credits:CPE
About The Provider: The Accounting Continuing Professional Education Network (ACPEN) CPE network, sponsored by State CPA Societies in many states, is dedicated to bringing highly relevant, interactive, and world-class professional development and CPE courses to every CPA in the most convenient and economical ways possible.

ACPEN/The Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

About Our ACPEN Webcast Training

TrainingCenter partners with ACPEN to bring great training to banking and accounting professionals. All of our courses are offered as live webcasts to give students the benefits and interaction of live training without the hassle of travel.

All ACPEN courses include handouts that are available to download. Handouts typically include a version of the slides used by the presenter, as well as a full course manual or other materials.

Our ACPEN Training Courses

Below is just a sample of the training courses that are offered through TrainingCenter and ACPEN
Price: $225.00
More Info: Contact Us For More Information
Share This: Share on Facebook


Share on Twitter


Currently Scheduled Dates For This Webcast
There currently are no scheduled dates for this webcast. Please click here to search for another course.
Webinars HR Payroll Safety Workers' Comp Bank/Mortgage CPA/Accounting In-Person Seminars HR Payroll Safety Workers' Comp Bank/Mortgage CPA/Accounting Online/Self-Study HR Payroll Safety Workers' Comp Bank/Mortgage CPA/Accounting
The Industry Calendar | 5755 North Point Parkway, Suite 228
Alpharetta, GA 30022
770-410-1219
Copyright TheIndustryCalendar.com 2020
Web site development by OTAU