September 29, 2025

Live Webcast

NYSED 8

Advanced Tax Planning: S Corporations Webcast

September 29, 2025
Live Webcast
NYSED 8

Advanced Tax Planning: S Corporations Webcast

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    Instructor

    Dennis
    Riley

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    Dennis Riley

    Bio
    Dennis Riley has more than 25 years of experience in accounting, consulting, tax preparation, and government representation. He specializes in the tax and business needs of individuals, families, and entrepreneurial small businesses. The Vision Project identified him as an early adopter of new technology and new integrations of accounting and consulting information. He is a frequent lecturer on topics related to taxation and closely-held businesses. Riley's experience includes a range of services including negotiations with federal and state government tax authorities, offers in compromise, closing agreements, strategic business plans, litigation support, record reconstruction, business formation and dissolution, problem solving, and tax preparation. He has resolved multiple-year filing issues, organization issues, and business transition problems.
• Basis in S corporation stock
• Distributions
• Compensation planning
• Qualified subchapter S subsidiaries
• Liquidations, reorganizations, and redemptions
• Estate planning and the use of trusts
• Section 199A

Learning Objectives

When you complete this course, you will be able to: • Interpret the rules relating to the adjustment of basis in stock by S corporation shareholders.
• Calculate gain and loss on the distribution of property.
• Apply the distribution ordering rules when an S corporation has accumulated earnings and profits.
• Evaluate the rules concerning fringe benefits received by and expenses incurred by S corporation shareholder-employees.
• Apply the rules relating to qualified subchapter S subsidiaries (QSubs).
• Assess the corporate reorganization rules on S corporations.
• Calculate the Section 199A deduction.

Major Topics

• Basis in S corporation stock
• Distributions
• Compensation planning
• Qualified subchapter S subsidiaries
• Liquidations, reorganizations, and redemptions
• Estate planning and the use of trusts
• Section 199A

CPE Credits Available

NYSED 8
8
Taxation (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Advanced

Professional Area of Focus

  • Taxation (NYSED)

Prerequisites

Completion of AICPA & CIMA's course S Corporations: Key Issues, Compliance, and Tax Strategies or equivalent knowledge and experience

Advanced Preparation

Completion of AICPA & CIMA's course S Corporations: Key Issues, Compliance, and Tax Strategies or equivalent knowledge and experience

Intended Audience

  • Managers and partners in public accounting firms
  • CPA sole proprietors specializing in taxation of S corporations
  • Tax planning professionals

Provider

AICPA

This event has ended.