Webcast: Taxation of S Corporation Distributions (XSTSCD17)
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Because advising the owners of S corporations comprises such an important element of most tax practices, tax practitioners should be very familiar with the rules governing the taxation of S corporation distributions. This course is a comprehensive discussion of the tax rules that apply to S corporation distributions, both liquidating and non-liquidating.

 Export to Your Calendar 7/18/2017
When: 07/18/2017
9:00 AM until 11:00 AM
Where: Webcast
Surgent
TSCD-2017-01-WEBNR-199-01
United States
Presenter: Mike Tucker, Ph.D., LL.M., J.D., CPA


Online registration is available until: 7/16/2017
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Acronym XSTSCD17
CPE 2 hours
Vendor Surgent
Category
Taxation
Level Intermediate
Prerequisite Basic understanding of the tax rules impacting individuals and pass-through entities
Adv Prep None
Yellow Book? No
Designed for Any tax practitioner who wishes to understand the rules relating to S corporation cash and property distributions
Registration
Member $89
CPA Non-Member $114

The Member rate applies to LCPA members, other 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.

Course Description

Because advising the owners of S corporations comprises such an important element of most tax practices, tax practitioners should be very familiar with the rules governing the taxation of S corporation distributions. This course is a comprehensive discussion of the tax rules that apply to S corporation distributions, both liquidating and non-liquidating.

Objectives

  • Understand the taxation of S Corporation distributions

Topics

  • Tax rules that apply to S corporation distributions
  • How the presence of earnings and profits in the S corporation impacts the character of an S corporation distribution
  • How distributions from the Accumulated Adjustments Account, the Previously Taxed Income Account, the Earnings and Profits Account, and the Other Account are taxed to S corporation shareholders
  • Elections that can be made that result in a more favorable distributional tax effect