Open Filter Close Filter
Filter Results:

Search Results

Special Rules for Deducting Unused S Corporation Losses and Claiming Nontaxable Distributi...
Measuring PTTP Under Treas. Reg. 1.1377-2, Increasing Stock Basis During PTTP, Treatment o...
November 21, 2019 CPE, EA Live Webinar

This webinar will provide tax advisers and compliance professionals with a thorough exploration of the risks and opportunities of deducting unused S corporation accrued losses in the "post-termination transition period" (whether due to revocation of S election, winding down of the business, or a dis... Read More

Liquidation of S Corporations: Mastering Tax Implications of Liquidating Distributions
Case Study on Planning, Calculations and Property Dispositions
May 13, 2019 CPE, EA Download

This webinar will delve into a case study on the planning, tax calculations, property dispositions and dissolution filings required to liquidate an S corporation. The panel will provide a briefing on the general rules stated in IRC Section 1371 tying liquidation rules back to those applying to C cor... Read More

Calculating S Corp Stock and Debt Basis: Avoiding Loss Limitations and Excess Distribution...
February 13, 2019 CPE, EA Download

This webinar will provide tax professionals and advisers with the tools and understanding to correctly calculate S corp shareholders' stock basis and debt basis and to advise clients to avoid adverse tax consequences due to loss limitations or excess distributions. Read More

Mastering the Rules of S Corporation Shareholder-Employee Compensation
The Reasonable Compensation Standards
January 3, 2019 CPE, EA Download

This webinar will provide tax advisers and other professionals with a comprehensive examination of the rules governing compensation of S corporation officers and shareholders, focusing on how to determine, document and support reasonable compensation to avoid or withstand IRS scrutiny. Read More

Revoking S Corp Election to Take Advantage of Tax Reform: Converting From S Corp to C Corp
Exclusions From 20% Pass-Through Deductions, Favorable Treatment of PTTP Distributions, an...
September 24, 2018 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and compliance professionals with a thorough exploration of the potential tax benefits and hazards of revoking S-elections and converting entities to C corporations. The panel will offer tools and strategies to maximize the tax and operational advantages of mak... Read More

IRC 336(e) Elections for S Corporation Targets: Basis Step-Up Treatment for Qualified Stoc...
Timing Requirements, Identifying Eligible Dispositions, Form 8883 Reporting
August 22, 2018 CPE, EA Download

This webinar will provide tax advisers with a thorough and practical guide to the planning opportunities and compliance challenges of utilizing a Section 336(e) step-up election in the acquisition of a target S corporation. The panel will contrast the 336(e) election with 338(h)(10) treatment, outli... Read More

IRC 1367 S Corporation Stock and Debt Basis Adjustments: New IRS Practice Unit Guidance
January 17, 2018 CPE, EA Download

This webinar will provide tax advisers with a practical guide to making stock and debt basis adjustments for S corporations in light of recent IRS Practice Unit guidance. The panel will discuss the specific transactions and events identified by the Service in the IPU as potential issues and offer pr... Read More

Mastering Multistate Taxation of S Corporations: State Variances in Recognition of S Elect...
September 6, 2017 CPE, EA Download

This webinar will provide tax preparers and advisers with detailed guidance on the most pervasive issues facing multistate taxation of S corporations. The panel will detail those states that vary from automatic acceptance of the federal S election, review the composite return requirements, and discu... Read More

Calculating S Corp Accumulated Adjustment Accounts: Mastering the Section 1368 Ordering Ru...
Minimizing Tax on Distributions, Navigating the Interplay Between Shareholder Basis and Co...
June 15, 2017 CPE, EA Download

This webinar will provide tax professionals and advisers with the tools and understanding to correctly calculate an S Corporation's accumulated adjustments account (AAA) and to effectively advise clients to avoid negative tax consequences due to loss limitations or excess distributions. The panel wi... Read More

S Corporation Stock Sales: Mastering Tax Reporting, Income/Loss Allocation and Section 137...
Utilizing "Close-the-Book" Strategies, Determining Year-End Basis Adjustments, Preparing F...
February 15, 2017 CPE, EA Download

This webinar will provide tax advisers with a comprehensive and practical guide to reporting sales of S Corporation stock in non-liquidating transactions. The panel will discuss income and loss allocation in cases of a mid-year sale, describe available elections and consent requirements for sharehol... Read More

S Corporation Debt: Planning Opportunities With Shareholder Loans to S Corps
Utilizing Debt Basis, Ordering Rules for Distributions and Repayments, Documenting Loans t...
November 2, 2016 CPE, EA Download

This webinar will provide tax advisers with a comprehensive and practical guide to structuring S corporation shareholder debt transactions to ensure the debt will be respected for basis increase purposes. The panel will outline what shareholder debts will increase debt basis, describe best practices... Read More

New Section 385 Regulations for S Corps: Protecting S Elections and Avoiding Debt Reclassi...
Analyzing Related-Party Debt Instruments to Withstand IRS Challenge to S Corp Status
August 3, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers with a critical first look into the impact of IRS proposed Section 385 regulations reclassifying certain related-party debt as equity will have specifically on S corporations and domestic entities. The panel will discuss the scope of the proposed regulations, e... Read More

Determining Tax Treatment of S Corporation Distributions: Applying Section 1368 for Optima...
July 20, 2016 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a comprehensive and practical guide of the rules for determining the taxability of an S corporation's distributions to its recipient shareholders. The panel will discuss the intent of IRC Section 1368, detail the shareholder- a... Read More

S-Corporations Owning Multiple Entities: Mastering Tax Reporting and Planning Opportunitie...
Reconciling Intracompany Transfers, Utilizing S-Corp Parent-Sub Structures, Allocating Inc...
May 10, 2016 CPE, EA Download

This webinar will provide tax advisers with a practical guide to the planning and reporting issues and opportunities that arise when an S-corp owns multiple entities under common control. The panel will discuss the ramifications of an S-corp owning more than one LLC or partnership, as well as S-corp... Read More

Built-in-Gains Provisions in C-to-S Corp Conversions: Avoiding Double Taxation Through BIG...
Pre-Conversion Valuations and Calculations, Identifying Losses to Offset BIG, Using C Corp...
March 8, 2016 CPE, EA Download

This webinar will provide tax advisers with a comprehensive guide to the pre-conversion planning opportunities available to minimize or avoid built-in gains (BIG) tax in converting existing C corporations to S corps. The panel will discuss identification and valuation of assets subject to BIG tax an... Read More

Mastering S Corporation At-Risk Loss Limitations: Beyond Calculations to Proactive Plannin...
Grouping Strategies, Aggregation, Mergers and Q-Sub Elections
January 13, 2016 CPE, EA Download

This webinar will provide a deeper dive into the planning implications of S corporation at-risk loss limitations by giving tax advisers detailed strategies for avoiding negative tax outcomes by managing the limitations through often complex planning. The panel will discuss techniques such as groupin... Read More

Liquidation of S Corporations: Mastering Tax Implications of Liquidating Distributions
Case Study on Planning, Calculations, and Property Dispositions
October 22, 2015 CPE, EA Download

This webinar will delve into a case study on the planning, tax calculations, property dispositions and dissolution filings required to liquidate an S corporation. The panel will provide a briefing on the general rules stated in IRC Section 1371 tying liquidation rules back to those applying to C Cor... Read More

Mastering Multi-State Taxation of S Corporations: State Variances in Recognition of S Elec...
August 13, 2015 CPE CPE On-Demand, Download

This webinar will provide tax preparers and advisers with detailed guidance on the most pervasive issues facing multi-state taxation of S corporations. The panel will detail those states that vary from automatic acceptance of the federal S election, review the composite return requirements, and disc... Read More

Form 1120S Challenges for Tax Preparers
Navigating Computations-to-Adjustments Accounts and Determining Treatment of Dividends, Di...
December 10, 2014 CPE, EA CPE On-Demand, Download

This webinar will improve tax return preparers' familiarity with issues and solutions for preparing specific parts of Form 1120S, including Schedule M-2 accumulated adjustments accounts, other adjustment accounts' treatment of dividends and distributions, fringe benefits to shareholders, and health... Read More

Form 1120S: Mastering the Complex Schedules for S Corps
Navigating Changes to the 3.8% NII Tax, Schedules D and M-3, and More
February 5, 2014 CPE, EA Download

This webinar will improve tax return preparers' familiarity with the challenges and solutions for preparing specific parts of Form 1120S. The panel will discuss recent legislative changes and updates to 2013 versions of forms, and provide a detailed look at key schedules, including Schedules K, K-1,... Read More

Stock Basis Calculation for Pass-Through Entities: Challenges for Tax Professionals
Tackling Complex Issues for S Corporations, LLCs and Partnerships
August 6, 2013 CPE, EA Download

This teleconference will provide tax pros and advisors with a review of the issues involved in calculating basis for owners of pass-through entities. The panel will discuss the adjustments needed to reflect increases to and reductions in the initial owner's investment. Read More