December 30, 2026


Vendor Webinar


2 CPE Credits

Surgent's Understanding Corporate Taxation: Formation and Shareholder Compensation

December 30, 2026
Vendor Webinar
2 CPE Credits

Surgent's Understanding Corporate Taxation: Formation and Shareholder Compensation

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    Instructor

    David
    Peters

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Learning Objectives

  • Identify the necessary elements for a tax-free corporate formation under Section 351
  • Understand when property encumbered by debt may create a gain for a contributing shareholder
  • Recognize the elements of reasonable compensation
  • Identify the tax implications of incentive stock options (ISOs)

Major Topics

  • Contributions of property at formation
  • Basis after the initial transfer
  • Implications of boot
  • Property transferred that is encumbered by debt
  • Stock acquired through gift or inheritance
  • Reasonable compensation
  • Withholding on bonuses
  • ISOs and non-qualified stock options
  • Restricted stock and Section 83(b) elections
  • Compensation and deduction timing

CPE Credits Available

2 CPE Credits
2
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

A basic understanding of corporate tax laws

Advanced Preparation

None

Intended Audience

Accounting and finance professionals with corporate tax clients

Provider

Surgent

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