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Advanced Tax Planning S Corporations - Tax Staff Essentials, Level 3 - Tax Senior/Supervisor

Author/Moderator: Hughlene Burton, Ph.D., CPA
Publisher: AICPA
Availability: Online Access
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AICPA's Tax Staff Essentials, Level 3 – Tax Senior/Supervisor

This comprehensive, integrated curriculum provides tax training for four different experience levels – New Staff (Level 1), Experienced Staff (Level 2); Tax Senior/Supervisor (Level 3); and Tax Manager/ Director (Level 4).

This course is part of Tax Staff Essentials, Level 3 – Tax Senior/Supervisor which identifies the more difficult areas for experienced tax compliance specialists. This level will give staff Seniors and Supervisors the confidence necessary to begin assuming client and engagement management responsibilities.

This course will help you recommend tax positions given new IRS focal points S corporations. This course is highly useful during annual tax planning for the closely-held business operating (or considering operating) as an S corporation. In addition, proven techniques for tax planning are reviewed as refreshers for manager and partner participants.

Topics Discussed

  • S Corp current developments: tax planning impact
  • Shareholder compensation planning
  • Use of qualified subchapter S subsidiaries (QSUB)
  • Use of qualified subchapter S trust (QSST)
  • Liquidation, reorganization, or redemptions
  • Estate planning and the use of trusts

Learning Objectives
When you complete this course you will be able to:

  • Apply the rules related to acquisitions and liquidations of S corporations.
  • Explain the uses of trusts as S corporation shareholders.
  • Understand the complex rules of basis and distributions.
  • Explore the use of redemptions in S corporations.

Prerequisite: None

Advanced Preparation: Three to five years of tax experience

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NASBA Field of Study: Taxes
Level: Intermediate
Recommended CPE Credit: 12.5
Advanced Tax Planning S Corporations - Tax Staff Essentials, Level 3 - Tax Senior/Supervisor
CPE On-Demand
Product# 157770
Availability: Online Access 365 Day
For registered users only
AICPA Member:$309.00
Your Price:$379.00
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