CPE Course Surgent's Best Ideas for Getting Money and Property Out of the Flow-Through Entity (BIGM)

October 20, 2017

10:00AM — 12:00PM

Location Webinar

Member Price $89.00
Non-member Price $119.00

Curriculum Taxation

Field of Interest

Level Intermediate

Designed For

Any tax practitioner who advises owners of pass-through entities or who prepares Forms 1120 and 1065

2.00 credits

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Objective

  • Understand the taxation of pass-through entity distributions of cash and property
  • Compare the options owners of pass-through entities have of receiving entity distributions
  • Select the distributional alternative(s) that minimize income and self-employment tax to the owners of pass-through entities

Highlights

  • How cash and property distributions from a partnership (or multiple member LLC treated as a partnership) to a partner or member are taxed
  • When partnership distributions to partners are subject to self-employment tax
  • How the tax on net investment income impacts partnerships and S corporation income distributions and allocations
  • The taxation of S corporation distributions and allocations
  • Maximizing the tax benefit associated with an S corporation distribution of earnings and profits
  • Reasonable compensation for S corporation shareholder/employees

Instructors

Prerequisites

Basic understanding of the income tax rules impacting pass-through entities

Developer

Surgent McCoy CPE, LLC

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