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Advanced Tax Planning S Corporations – Tax Staff Essentials
CPE Self-study

Advanced Tax Planning S Corporations – Tax Staff Essentials

Gain technical knowledge and expertise to respond to the needs of new and existing clients with S corporations.

$165 - $235
Do you have an AICPA membership? Log in to apply your member discount.



NASBA Field of Study




CPE Credits



Brian R. Greenstein


1 year

Product Number


 Business & partner 
Product Details

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

Help S corporation clients with tax planning

Understand the intricacies of the 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.

Learn about planning and reporting successful complex S corporation transactions, updated for the latest tax legislation. Explore 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.

This course provides CPE in the Taxation field of study.

Who Will Benefit

  • Managers and partners in public accounting firms
  • CPA sole proprietors specializing in taxation of S corporations
  • Tax planning professionals

Key Topics

  • Basis in S corporation stock
  • Distributions
  • Compensation planning
  • Qualified subchapter S subsidiaries
  • Liquidations, reorganizations, and redemptions
  • Estate planning and the use of trusts
  • Section 199A

Learning Outcomes

  • Interpret the rules relating to the adjustment of basis in stock by S corporation shareholders.
  • Calculate gain and loss on the distribution of property and apply the rules for cash distributions.
  • 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).
  • Apply the corporate reorganization rules to S corporations and identify the rules relating to the liquidation of an S corporation.
  • Calculate the Section 199A deduction and subdivide activities into SSTBs and non-SSTBs.
  • Determine whether an S corporation is the optimal entity based upon a given set of facts and circumstances.
Credit Info
CPE Credits
NASBA Field of Study
Completion of AICPA's course S Corporations: Key Issues, Compliance, and Tax Strategies or equivalent knowledge and experience
This is a digital product. You will have access to the content for 1 year after purchase date.
Do you have an AICPA membership? Log in to apply your member discount.
AICPA Members
Tax Section Members

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Contact us
Brian R. Greenstein
"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."

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Advanced Tax Planning S Corporations – Tax Staff Essentials
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