CPE Credits
6 Credits: Taxes
Course Description
This one-day course is up to date with all significant legislative, administrative and judicial developments up to the date of presentation. It includes S corporation eligibility and election requirements, basis and other loss limits, taxable and net investment income, distributions compensation, and entity structuring. It also includes state-specific rules regarding entities and taxes.
Learning Objectives
Upon completion of this course, participants will be able to:
- Understand the basic requirements of S corporation eligibility;
- Determine the pass-through of income, loss and other items from the S corporation to the shareholder;
- Calculate basis in stock and debt, including adjustments;
- Understand the compensation rules applicable to S corporation shareholder-employees;
- Calculate an S corporation’s built-in gain;
- Be aware of multiple entity structures; and
- Grasp the options for purchase and sale of an S corporation.
Course Specifics
|
Course ID 23CClearwater-LE23C323480 |
Prerequisites None |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Course Instructor
Robert “Bob” W. Jamison, CPA, Ph.D., is Professor Emeritus of Accounting at Indiana University, Purdue University, Indianapolis (IUPUI). His principal area of specialization is S Corporations. He is the sole author of S Corporation Taxation, and co-author of Multistate Tax Guide to Pass-Through Entities, both of which are published annually by CCH, a Wolters Kluwer business. He is the author of the 2022 edition of Essentials of Federal Income Taxation, published annually by CCH, a Wolters Kluwer business. Bob is a well-known author and speaker on S Corporations. He is curator of Wolters Kluwer Answerconnect Topic “S Corporations” and subtopics …
S Corporations: Intermediate Workshop
$798.00
Availability: 193 in stock
CPE Credits
6 Credits: Taxes
Course Description
This one-day course is up to date with all significant legislative, administrative and judicial developments up to the date of presentation. It includes S corporation eligibility and election requirements, basis and other loss limits, taxable and net investment income, distributions compensation, and entity structuring. It also includes state-specific rules regarding entities and taxes.
Learning Objectives
Upon completion of this course, participants will be able to:
- Understand the basic requirements of S corporation eligibility;
- Determine the pass-through of income, loss and other items from the S corporation to the shareholder;
- Calculate basis in stock and debt, including adjustments;
- Understand the compensation rules applicable to S corporation shareholder-employees;
- Calculate an S corporation’s built-in gain;
- Be aware of multiple entity structures; and
- Grasp the options for purchase and sale of an S corporation.
Course Specifics
|
Course ID 23CClearwater-LE23C323480 |
Prerequisites None |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Course Instructor
Robert “Bob” W. Jamison, CPA, Ph.D., is Professor Emeritus of Accounting at Indiana University, Purdue University, Indianapolis (IUPUI). His principal area of specialization is S Corporations. He is the sole author of S Corporation Taxation, and co-author of Multistate Tax Guide to Pass-Through Entities, both of which are published annually by CCH, a Wolters Kluwer business. He is the author of the 2022 edition of Essentials of Federal Income Taxation, published annually by CCH, a Wolters Kluwer business. Bob is a well-known author and speaker on S Corporations. He is curator of Wolters Kluwer Answerconnect Topic “S Corporations” and subtopics …