S Corporations: Key Issues, Compliance, and 税 Strategies - 税 Staff Essentials
Learn to speak effectively to potential business 客户端s and existing shareholders about how you can make the S Corporation business model work for them., 税 planning strategies for new businesses considering electing S corporation status, and the pros and cons of switching from a C corporation to an S corporation.
格式
网络直播
日期
2024年6月20日
NASBA研究领域
税
水平
基本
CPE学分
8
教练
黛博拉一个. 菲利普斯
可用性
产品编号
VTSESCF240620
New or existing 客户端s and businesses need assistance with the most misunderstood areas of S corporations taxation and how they can use them to their advantage. Be prepared to explain the benefits and drawbacks of electing S corporation status and why business taxpayers may favor the pass-through entity over the C corporation. This course will give you the knowledge you need to speak effectively to potential business 客户端s and existing shareholders about the S corporation business model that may work for them.
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- 公司资质
- 选举S公司地位
- Termination or revocation of S corporation status
- Pass-through of income and loss items to the shareholder
- Distributions to S corporation shareholders
- Reporting and filing requirements
- 年终选择
- 股东基础
学习成果
- Determine when an S corporation may be advantageous for a business.
- Identify the potential disadvantages of operating as an S corporation.
- 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 when the S election becomes effective.
- Identify causes of voluntary and involuntary termination.
- Determine whether an S corporation is subject to tax.
- Determine income or loss that passes through to the shareholder.
- Identify situations in which a fiscal year is allowable.
- Recognize active and passive income
- 确定物质参与.
谁将受益
- Public accounting firm staff and senior associates
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- 美国公司报税员
为您的团队进行分组订购
2至5名注册人
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
开始的订单The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, 教育材料, 产品, 和服务.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website 可访问性 Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.