S Corporations: Hot Issues
MCE-OPD-N-ARSCORP

Description

A dedicated tax school for S corporations and LLCs having made the corporate election and taxed as an S corporation.

This directed discussion, advanced-level course will cover formation, operation, contributions and cash distributions. Recent changes in law or rulings will be emphasized. The materials will cover dissolution of an S corporation and the impact of shareholders’ choices on taxes (such as the contribution of property to the corporation upon organization and its subsequent sale). The focus will be on closely-held corporations although the instructor may address all types of S corporation questions.

Primary class material will come from the course text, S Corporations: A Road Map for Tax Practitioners. You will be working with facts and the tax consequences for shareholders and the S corporation. The only prerequisite for this course is a working knowledge of taxation, corporate structure and how flow-through works. 

Take a look at our online tax schools brochure.

IRS Program #4552U-U-00047-25-O

Course Notes

Who Should Attend

• This is a dedicated tax school for business entities taxed as S corporations or LLCs.

Attend and You Will Receive

• The course text, S Corporations: A Road Map for Tax Practitioners
• A certificate of completion from NC State University.
• Recommended 16 hours of CPE credit

About Your Instructor

Robert W. Jamison, CPA, Ph.D. is Professor Emeritus of Accounting at Indiana University, Purdue University,Indianapolis (IUPUI). He worked as senior manager in Ernst & Young’s Washington National Tax practice. His principal area of specialization is S corporations. He is the sole author of S Corporation Taxation and co-author of Multistate Tax Guide to Pass-Through Entities. Professor Jamison has taught and developed material for professional education programs for national and local accounting firms. He has been a lecturer in AICPA programs and is the author of several AICPA tax courses. He is a chapter author in the Van-Griner Taxation Series of textbooks and a regular contributor to Land Grant University Tax Education Foundation, Inc.’s National Income Tax Workbook. He is a frequent speaker at the Indiana Tax Institute, as well as at tax conferences sponsored by other states’ CPA societies.