2024 MSCPA Annual Convention: Details

Surgent's Key Partnership and S Corporation Tax Planning Strategies

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Tuesday, November 12, 2024 @ 12:30pm – 4:00pm
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Description

Most of our clients are pass-through entities for which many of the general business strategies are subject to additional limitations. To provide the tax planning strategies for closely held business clients that will bring more revenue, this course focuses on the special concerns and techniques the practitioner needs to thrive in this market.

Prerequisites

Experience with business clients

Highlights

  • Timely coverage of breaking tax legislation
  • Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares
  • At-risk and passive activity loss considerations
  • Basis planning
  • Related party transactions: making them work
  • Income splitting and shifting with family can create considerable benefits
  • Sale of ownership interest and NIIT considerations
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Objectives

  • Understand how the strategies and techniques in business-related tax planning are modified for pass-throughs
  • Understand the special problems when transactions involve the business, its investors, and related businesses and individuals

Preparation

None

Credits

Category Amount
Taxation 4.00