S Corporations: Conversions
Monday, April 28, 2025
10 a.m.-noon Central
2 CPE (2 technical)
Course code: 25WC-0048
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Electing S corporations may find it desirable or necessary to terminate this election and convert to a C corporation. Alternatively, qualifying C corporations may determine the S status as the preferred tax status. With significant current and future tax considerations, terminating or electing S corporation status can be desirable. We'll consider situations when such conversions are desirable--identifying and discussing tax planning opportunities and complications at conversion.
Major subjects
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Reasons to terminate an S corporation election
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Involuntary terminations
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Voluntary revocations the process and the consequences
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Tax planning opportunities related to the termination of S corporation status
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Complications arising from a mid-year termination
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Limitations on re-electing S corporation status
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Making the S corporation election how and why
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Built-in gain planning
Learning objectives
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Discuss and analyze situations where terminating an S corporation election could be desirable
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Consider common situations where S-election may involuntarily terminate
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Understand the process and tax planning opportunities related to voluntary revocation
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Consider tax result from making the S corporation election--how and why
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Discuss built-in gain tax planning
Who should take this program?
Pricing
|
Standard Member Fee |
$89.00
|
 Standard Nonmember Fee |
$119.00
|
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