Webcast Title: Larry Stein’s Schedule K-1 And Basis Course – Form 1120S And 1065 – Part One
Recommended
CPE Hours: 4 CPE Credit Hours.
Highlights:
Come join Larry Stein as he discusses Schedule K-1 and Basis compliance and planning. In Part One, Larry will focus on Passive Activity Reporting/Planning, the Net Investment Income Tax, and “S” Corporation Shareholder Basis. Self-Charged Interest, Material Participation, Taxation of “S” Corporation Distributions, and Other K-1 Reporting Matters will be discussed. Do not miss out on this high-yield CPE opportunity.
Learning Objectives:
Upon the successful completion of this webcast, the participants will be able to:
Explain the Form 1120S “Passive Activity Reporting Requirements” and Revenue Procedure 2010-13.
Explain the impact of the “Net Investment Income Tax” rules on “S” Corporations.
Explain how to calculate “S” Corporation Shareholder Stock and Loan Basis.
Major Topics:
Schedule K-1, Form 1120S.
Passive Activity Reporting Requirements.
Net Investment Income Tax Implications.
“S” Shareholder Stock And Debt Basis.
The Importance Of Material Participation.
Self-Charged Interest.
Designed For: CPAs with at least six (6) years of experience. You must have a basic knowledge of federal taxation.
NASBA Fields Of Study: Taxes.
Level: Intermediate.
Presentation Method: Live Webcast Lecture With Questions And Answers.
Recommended CPE Credit Hours: 4 CPE Credit Hours.
Advanced Preparation: Basic knowledge of federal taxation.
Prerequisites: Basic knowledge of federal taxation.
Texas Registration: 009838
“I have registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of my CPE program.”
Larry
Stein Continuing Education LLC
ID# 109111
Lawrence J Stein
9620
NW 82nd Street
Tamarac, FL 33321
Phone: 954.721.5588
Group
Internet-Based
Group Live Based
Larry Stein Continuing Education LLC is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.learningmarket.org
