S Corps Hot Topics ON DEMAND
Available Until
Your Desk
1.0 Credits
Member Price $49.00
Non-Member Price $56.00
Overview
This course explains the areas of exposure for S Corporations in eligibility for pass-through entity status and explains some audit issues that might subject an S Corporation and its shareholders to adjustments and penalties. The course also explains important rules for correcting faults in an S Corporation’s operation and ownership.
Highlights
S corporation invalidation. Reporting violations subchapter S. IRS examinations of S corporations. S corporation dos and don’ts.
Prerequisites
None.
Designed For
CPAs, EAs, CRTPS, and other tax professionals.
Objectives
Be aware of the most frequent causes for invalidation of S corporation status. Apply remedies appropriate to the time frames for repairing violations of Subchapter S. Discern the issues that attract the most attention in IRS examinations of S corporations Evaluate strategies for protecting S corporations and their shareholders. Advise clients of dos and don’ts concerning S corporations.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Robert Jamison
Robert W. Jamison, CPA, PhD, is Professor Emeritus of Accounting at Indiana University, Purdue University, Indianapolis (IUPUI). His principal area of specialization is S Corporations. He is the 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. His articles have appeared in various publications including: Practical Tax Strategies, Journal of Passthrough Entities, The Tax Adviser, Journal of S Corporation Taxation, and The Journal of Accountancy. Professor Jamison has taught many professional education programs for national and local accounting firms and has developed material used in their continuing education programs. He has been a lecturer in AICPA programs and has authored several AICPA tax courses. He is a chapter author in the Van-Griner Taxation Series of textbooks. He is a regular contributor to the Land Grant University Tax Education Foundation, Inc. National Income Tax Workbook. He presents advanced and update S Corporation seminars for various states’ CPA societies and to other professional organizations.
Non-Member Price $56.00
Member Price $49.00