Boston Tax Institute, LTD.

 
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SPECIAL PROBLEMS OF S CORPORATIONS & NO/LOW WAGES AFTER TCJA Video Conference

$270.00

This is an 8-hour video conference (8 credits) led by Lucien Gauthier, Esq., LL.M., CPA.

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Multiple Purchase Discount
Quantity Discount Discounted price
3 - 4 $55.00 $215.00
5 + $75.00 $195.00

This bulk pricing will be applied to all 8 hour seminars.


Description

This is an 8-hour video conference (8 credits) led by Lucien Gauthier, Esq., LL.M., CPA.

Topics include an analysis of the built-in gains tax (at a 21% flat rate) including case law developments; a review of final regulations on the definition of passive investment income for purposes of SS 1375 and 1362(d)(3); highlights of recent tax legislation regarding S corps including a permanent five calendar year waiting period for built-in gains and a possible 20% deduction for qualified business income for S shareholders; no/low wages from S corps and potential problems under S 199A; reimbursement of office in the home expenses of employee-shareholders; a reconsideration of C vs. S corp in light of TCJA; a review of issues raised by IRS in recent audits of S corps by SB/SE and LB&I; and more.

Live Zoom Video Conference (6/24 9am – 5pm)

 

Additional information

Date Options

06-24-2020

Type

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