Webcast Title: “S” Corporation Tax Planning Update And Compliance Review (2013)
Highlights:
Come join Larry Stein as he discusses “S” corporation tax planning and compliance. Larry will focus on complex “S” corporation issues including the new 3.8% net investment income tax, passive activity reporting, disclosure, stock and debt basis, Schedule K-1 allocations, and family “S” corporations. Don’t miss out on this high-yield “S” corporation CPE webcast.
Learning Objectives:
Upon the successful
completion of this webcast, the participants will be able to:
1.
Explain the impact of the new 3.8% net investment income tax on “S”
shareholders.
2.
Explain the impact of the passive activity grouping and disclosure
on “S” corporation reporting and shareholder taxation.
3.
Explain stock and debt basis calculations for “S” shareholders.
4.
Explain other selected income tax issues that impact “S”
corporations and their shareholders.
Major Topics:
·
Impact Of New 3.8% Net Investment Income Tax On “S” Shareholders.
·
Passive Activity Groupings, Disclosure, And The New One-Time Fresh
Start Regrouping Election For IRC 1411.
·
Five-Year Built-In Gains Tax “Window” – Built-In Gains Tax Planning
And Compliance.
·
“S” Stock And Debt Basis, Back-To-Back Loans, The
Barnes Case, And Distribution Rules.
·
Family “S” Corporations
·
“S” Corporation Allocations.
·
QSST Vs. ESBT – “S” Corporation Estate Planning.
·
IRS Examinations – “S” Corporations; Paying Adequate Payroll To
Officers/ Employees.
·
Handling Self-Employed Health Insurance Deductions.
·
Passive Investment Income – Is Now The Time For A Deemed Dividend?
·
Iverson,
Vandegrift And The
Importance Of Material Participation.
·
Interest Deduction Tax Issues – “S” Corporations.
·
Entity Selection – “S” Vs. “LLC.”
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.
Advanced Preparation:
Basic knowledge of federal taxation.
Texas Reg: 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
ID# 109111
Lawrence J Stein
9620 NW 82nd Street
Tamarac, FL 33321
Phone: 954.721.5588
Group Internet-Based
Larry Stein
