Webinar: Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes
WS101 | Course | Intermediate | Scheduled
Description
Even though they have been around for several years, the tax laws pertaining to S corporations remain some of the more difficult areas of the Internal
Credits
| Number of Credits | Type of Credits |
|---|---|
| 2.00 | Taxes |
Designed For
Tax and financial advisors with clients who have formed S corporations
Prerequisites
None
Highlights
- Reasonable compensation
- Fringe benefits for S corporation shareholders
- Built-in gains tax
- Excess passive income tax
- Notice 2020-75: PTE elections
Objectives
- Recognize the factors to consider when evaluating the reasonableness of S corporation shareholder compensation
- Recall which fringe benefits will result in additional W-2 income for S corporation shareholders
- Calculate the built-in gains tax and excess passive income tax
- Identify the federal income tax implications of a PTE election at the state level
Preparation
None
Notes
This webinar is provided by Surgent. After registering for the course, you will receive an email from Surgent with instructions for logging in to the webinar and obtaining your eMaterials.
You may confirm that your computer meets the minimum requirements by visiting: https://www.surgentcpe.com/webinartest/.
Prices
- Member (Early Bird)
- $99.00
- Non-Member (Early Bird)
- $99.00
- Member
- $99.00
- Non-Member
- $99.00