S-Corporation Essentials: Stock & Loan Basis Reporting
Total Credits: 2 including 2 Taxes - Technical
- Average Rating:
- 52
- Categories:
- Industry | Tax | ACPEN Tax Institute | IRS Approved
- Faculty:
- Doug Van Der Aa, CPA, JD
- Course Levels:
- Intermediate
- Duration:
- 2 Hours
- License:
Description
This program addresses the critical issues and special opportunities facing S-corporations, with a focus on reporting shareholder basis and distributions.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.
Basic Course Information
Learning Objectives- Apply the latest tax rules and regulations of S-corporations
- Identify shareholder basis and how to report it
- Distinguish and define complex S-corporation issues
Major Subjects
- Recent tax legislation, rules, and developments impacting S-corporations, including TCJA and COVID-19 related provisions
- Reporting on Schedule E
- S corporation basis in stock and debt
- Shareholder basis
- Basis of indebtedness
- S corporation open account debt
- Limitation of deduction of losses
- AAA and distributions
Course Materials
| Important Course Information_Read First (442.7 KB) | Available after Purchase | ||
| S Corporation Essentials Stock & Loan Basis Handout (2.9 MB) | Available after Purchase | ||
| S Corporation Essentials Stock & Loan Basis Handout (2.9 MB) | Available after Purchase | ||
Faculty
Doug Van Der Aa, CPA, JD Related Seminars and Products
Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.
Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.
Van Der Aa taught for 10 years as an adjunct instructor and for one year as assistant professor of accounting and taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.
Additional Info
Basic Course Information
Advanced PreparationNone
Course Developer
Van Der Aa Tax Ed, LLC
Designed For
Experienced practitioners with S-corporation clients and members in industry working for an S-corporation
Yellow Book
No
Original Recording Date
04/01/2022
Prerequisites
Basic working knowledge of S-corporations
Date Added to Catalog
02/14/2022
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Course Registration Requirements
Online Registration
Instructional Delivery Method
Group Internet Based
Official Registry Statement
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
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