November 7, 2025


Live Webcast


NYSED 2

Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares Webcas

November 7, 2025
Live Webcast
NYSED 2

Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares Webcas

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    Instructor

    Joseph
    Nicola

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Learning Objectives

  • Recall the rules for a late S corporation election
  • Identify the tax implications of an S corporation making disproportionate distributions to S corporation shareholders
  • Recognize the tax rate applicable to the sale of S corporation shares

Major Topics

  • Making an S corporation election and late filing relief
  • Disproportionate distributions
  • Selling S corporation shares
  • Redemption rules

CPE Credits Available

NYSED 2
2
Taxation (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Taxation (NYSED)

Prerequisites

Basic understanding of tax rules for flow-through entities

Advanced Preparation

Basic understanding of tax rules for flow-through entities

Intended Audience

Tax and financial advisors with clients who have formed S corporations

Provider

Surgent McCoy CPE LLC

This event has ended.