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Webcast: S Corporation Fundamentals (WBSCF216)
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8/15/2016
When: 08/15/2016
9:30 AM until 5:30 PM
Where: Webcast
AICPA
1175280:E72B9819BD11FFDEBCE4DEC09E58D235
United States
Presenter: J. William Harden, PhD, CPA, ChFC


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Acronym WBSCF216
CPE 8 hours
Vendor AICPA
Category
TX
Level Basic
Prerequisite None
Who should attend Staff and senior associates in public accounting who assist clients with tax compliance for closely held S Corporations
Members $249
CPA Non-Members $319

The Member rate applies to LCPA members, reciprocal state society members, and non-CPA staff of LCPA members. To register online, use the ‘Register’ button above. To register by phone, call the LCPA Member Service Center at 800.288.5272 or 504.464.1040, Monday through Friday, 8am to 5pm.

Description

This webcast is a comprehensive introduction to the nature of S corporations and how they are treated for income tax purposes. We will examine some of the advantages and disadvantages of incorporation and then go through the requirements for electing to be an S corporation. We will also review the rules for operating an S corporation.

Objectives

When you complete this webcast you will be able to:

  • Determine when an S Corporation may be advantageous for a business.
  • Identify the requirements that must be met to qualify as an S corporation.
  • Recognize individuals and entities that are eligible to own S corporation stock.
  • Determine how to make a proper S corporation election.
  • Determine income or loss that passes through to the shareholder.
  • Define and explain the concept of distributions.
  • Recognize active and passive income and determine material participation as it relates to an individual S corporation shareholder.

Topics

  • Qualifications of S corporations
  • Election, termination, and revocation
  • Choice of year-end
  • Allocations of profits and losses
  • Distributions and shareholder basis
  • Reporting and filing requirements
  • Conversion of C corporation with prior retained earnings
  • Passive Activity Rules, Fringe Benefits, and Other Considerations

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