AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
product-image
Advanced Tax Planning S Corporations - Tax Staff Essentials
CPE Self-study

Advanced Tax Planning S Corporations - Tax Staff Essentials

Updated for Tax Reform, this self-study course examines planning and reporting successful complex S Corporation transactions.

$179 - $249
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Advanced

CPE Credits

11

Author(s)

Brian R. Greenstein

Availability

1 year

Learning Outcomes
  • Interpret the rules relating to the adjustment of basis in stock by S corporation shareholders
  • Calculate the basis limitations on losses
  • Apply the rules for cash distributions
  • Calculate gain and loss on the distribution of property
  • Identify the distribution ordering rules when an S corporation has accumulated earnings and profits (AE&P)
  • Identify the rules concerning fringe benefits received by S corporation shareholder/employees
  • Apply the rules relating to qualified subchapter S subsidiaries (QSubs)
  • Recognize when QSubs should be used
  • Identify the rules relating to the liquidation of an S corporation
  • Apply the corporate reorganization rules to S corporations
  • Calculate the tax effect of a redemption of S corporation stock
  • Recognize the eligibility of trusts as S corporation shareholders
  • Determine the effect of a shareholder's death on the S corporation
  • Define income qualifying for the deduction under Section 199A
  • Subdivide activities into SSTBs and non-SSTBs
  • Calculate the Section 199A deduction
  • Determine whether an S corporation is the optimal entity based upon a given set of facts and circumstances
Key Topics
  • Section 199A
  • Basis in S Corporation Stock
  • Liquidations, Reorganizations, and Redemptions
  • Estate Planning and the Use of Trusts
Product Details

Save when you buy the complete Tax Staff Essentials, Level 3 online bundle.

Understand the intricacies of the ever-popular S corporation form of doing business and consider the tax effect that various types of S corporation distributions will have on the corporation's shareholders.

In this CPE self-study course, you will learn about planning and reporting successful complex S corporation transactions. Updated for the tax reform of the Tax Cuts and Jobs Act, this course also explores the uses of qualified subchapter S subsidiaries to help you minimize your client's tax bill with winning strategies related to this type of entity.

Who Will Benefit
  • Managers and partners in public accounting who assist clients with tax planning for S Corporations
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$249.00
AICPA Members
Online
$199.00
Tax Section Members
Online
$179.00

Looking for group pricing?

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Credit Info
CPE Credits
Online
11
NASBA Field of Study
Taxes
Level
Advanced
Prerequisites
Completion of AICPA's course S Corporations: Key Issues, Compliance, and Tax Strategies or equivalent knowledge and experience
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Instructors
Brian R. Greenstein
Ph.D
"University of Delaware / Kennett Square, PA Brian R. Greenstein, Ph.D., is an accounting professor at the Lerner College of Business and Economics at the University of Delaware. Previously he served as the Director of Graduate Tax Programs and Chair of the Department of Accounting and Taxation at Seton Hall University. Dr. Greenstein started his career with an international CPA firm and currently maintains an active consulting practice. Dr. Greenstein has presented hundreds of live seminars on various tax and financial planning topics for State CPA societies, private accounting firms, and the Internal Revenue Service. He has also written numerous articles appearing in national publications such as the Journal of Taxation, The Tax Advisor, the CPA Journal, the Journal of Corporate Taxation, Taxes - The Tax Magazine, Taxation for Lawyers, and the Review of Taxation of Individuals. His research has been quoted by the Supreme Court of the United States in Indopco v. Commissioner, and he actively contributes to the regulatory standard-setting process."
Accessibility

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, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For 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.

Advanced Tax Planning S Corporations - Tax Staff Essentials
Select from the following options:
Online
$249.00
Nonmember Price
$249.00
Price excluding sales tax
$249.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

Related content