Earn CPE Credits
Earn CPE Credits
This course explores advanced planning areas within S corporation taxation, focusing on shareholder basis adjustments, distributions, compensation strategies, and estate considerations. Participants examine IRS procedures, recent rulings, and structural planning techniques required to manage complex S corporation matters and support high-level client advisory responsibilities.
Strengthen Planning Skills for S Corporation Structures
Apply Advanced Basis and Distribution Rules Effectively
Evaluate Compensation and Fringe Benefit Treatment Accurately
Use QSubs and Reorganization Provisions Strategically
Interpret Section 199A Implications for Shareholders
Understand ordering rules, loss limitations, and tracking requirements affecting shareholder-level tax treatment.
Analyze gain recognition, distribution classification, and treatment of property transfers within S corporations.
Evaluate shareholder-employee compensation structures and benefit treatment under applicable tax rules.
Apply structural planning techniques using QSubs to support operational flexibility and tax efficiency.
Assess restructuring, redemption, and liquidation scenarios affecting shareholder outcomes and compliance.
Interpret eligibility requirements and calculation factors influencing qualified business income deductions.
Get a preview of your achievement with Demo Certificate - a glimpse of the credential you’ll earn after successfully completing the program.
Prepared by AICPA subject-matter specialists with expertise in accounting standards, financial reporting, and emerging digital asset practices affecting compliance and professional responsibilities.
Developed by CIMA technical experts focused on management accounting frameworks, regulatory developments, and practical guidance supporting digital asset understanding in modern finance environments.
How Is the Program Delivered?
The course is delivered in an online self-study format, allowing participants to progress through advanced S corporation planning topics at their own pace.
Who Should Enroll?
This program is designed for accounting managers, CPA practitioners, and tax professionals involved in advising clients on S corporation structures and planning strategies.
What Topics Are Covered?
Topics include shareholder basis adjustments, distributions, compensation planning, QSubs, reorganizations, estate-related considerations, and Section 199A deduction treatment.
How Many CPE Credits Are Offered?
Participants earn 11.5 CPE credits upon successful completion of the program.
What Is the Program Level and Field of Study?
The program is classified at the advanced level with a NASBA field of study designation in taxation.
