S Corporations: Qualification Requirements
Monday, April 28, 2025
1-2 p.m. Central
1 CPE (1 technical)
Course code: 25WC-0049
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The use of an S corporation election can dramatically affect the tax consequences of owning a corporate business. This course focuses on the requirements that must be satisfied to make and retain this tax election.
Major subjects
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Qualified shareholder requirement
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Trusts as shareholders
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Estates as shareholders
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Qualified tax exempt shareholders
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Tax planning ideas to accommodate economic investments by disqualified investors
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Special rules for counting the number of shareholders
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One class of stock requirement
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Indirect preferences creating risk of failing one class of stock requirement
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Disqualified corporations
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Making an effective S corporation election
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Relief for late or defective elections
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Inadvertent termination relief for involuntary terminations
Learning objectives
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Identify and discuss the requirements that must be satisfied to make the S corporation election
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Recognize complications related to having trusts, estates, tax-exempt and ESOP shareholders
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Review and application of the one class of stock requirement to accomplish continued qualification
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Determine tax planning ideas to accommodate economic participation by disqualified investors
Who should take this program?
Pricing
|
Standard Member Fee |
$49.00
|
 Standard Nonmember Fee |
$59.00
|
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