CPE Course Corporate Tax Planning: Taking money out of C Corporations

January 29, 2018

4:00 PM — 5:00 PM

Location Webinar

Member Price $30.00
Non-member Price $50.00

Curriculum Taxation

Field of Interest

Level Overview

Designed For

CPAs and attorneys who have at least two years of experience advising owners of privately held businesses.

1.00 credits

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Objective

  • Recognize basic approach to taxation of corporations and shareholders.
  • Identify and evaluate shareholder/corporate relationships that shift cash and taxable income from the corporation to the shareholder.
  • Analyze strategies and techniques  that allow shareholder current receipt of cash without taxable income being reported currently.
  • Describe other tax planning techniques.
  • Evaluate the risk of IRS challenge to suggested techniques, constructive dividends.

Highlights

  • Basic approach to taxing corporations and shareholders
  • Using shareholder compensation
  • Corporate rental of tangible property owned by shareholders
  • Corporate licensing of intangible assets owned by shareholders
  • Fees paid to entities owned by shareholders
  • Business/personal expenses
  • Using shareholder debt as part of corporate capital structure
  • Corporate loans to shareholders
  • Other tax planning techniques
  • Risk of IRS challenge, constructive dividends

Instructors

Prerequisites

An understanding of the taxation of corporations and shareholders.

Developer

California Society of CPAs

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