August 7, 2026


Live Webcast


NASBA 8

S Corporation Taxation: Advanced Issues Webcast

This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations.

August 7, 2026
Live Webcast
NASBA 8
  • View Bio

    Instructor

    William
    Taylor

    View Bio

Learning Objectives

  • Examine operational issues, keeping track of AAA, and how to calculate basis, apply distribution rules, and avoid loss limitations
  • Describe corporate level taxes
  • Describe the rules governing the redemption and liquidation of an S corporation
  • Examine the issues in compensation planning in S corporations, including limitations in a family-controlled business, in particular after criticism of the Treasury Inspector General for Tax Administration of the IRS efforts to address underreporting of S corporation officer compensation
  • Be familiar with the results of the case studies that reinforce key learning points

Major Topics

  • Detailed rules governing basis in the shareholder’s debt and stock
  • Applicable OBBBA (One Big Beautiful Bill Act) provisions 
  • AAA
  • Built-in gains incurred from the sale of assets
  • Redemptions and liquidations
  • Compensation planning for shareholders

CPE Credits Available

NASBA 8
4
Taxation (NYSED) (Taxation) - NASBA
4
Taxes (NASBA) (Taxation) - NASBA

Things to Know About This Course

Course Level

  • Advanced

Prerequisites

Experience in S corporation tax return preparation

Advanced Preparation

Experience in S corporation tax return preparation

Intended Audience

Accounting and Financial Professionals whose practices include S corporations and their shareholders

Provider

Surgent McCoy CPE LLC

Register For This Event

  • NYCPA Member

    $ 95 95
    Join

    Price includes $20.00 early registration discount(s) - expires 7/17

    Price includes $20.00 early registration discount(s) - expires 7/17

  • NYCPA Non-Member

    $ 195 195

    Price includes $0.00 early registration discount(s) - expires 7/17

    Price includes $0.00 early registration discount(s) - expires 7/17

    Your Price

Please login to register.