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Course Details

S Corporation Update After Tax Reform

Webinar: ID# 1036159
Live on 7/17/2019 from 2:00pm till 10:00pm EST

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About This Course:
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.

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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.
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S Corporation Update After Tax Reform
Available Live on 7/17/2019
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Course Details
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