Webinar: Understanding S Corporation Taxation: Shareholder Basis, AAA, andRetained Earnings

WS138  |  Course  |  Basic  |  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

CPAs and tax practitioners who work with S corporation business clients and S corporation shareholders

Prerequisites

None

Highlights

  • S corporation earnings layers
  • Observations on earnings layers
  • S corporation basis calculation
  • IRC 351 transactions
  • Four loss tiers
  • Appreciated property distributions

Objectives

  • Recognize the formula for calculating S corporation shareholder basis
  • Identify the items of income and deduction that are allocated to AAA, PTI, AE&P, and OAA
  • Calculate the tax effects of a distribution on shareholder basis and AAA

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
Your Price: $99.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.