This program addresses the critical issues and special opportunities facing S-corporations, with a focus on reporting shareholder basis and distributions. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com
Learning Objectives
Apply the latest tax rules and regulations of S-corporations Distinguish and define complex S-corporation issues
Major Topics
Recent tax legislation, rules, and developments impacting S-corporations S corporation shareholder basis in stock and debt S corporation open account debt Limitation of deduction of losses AAA and distributions
