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Friday, October 16, 2026 Live Webcast

Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes (X1-SCC2-2026-01-WEBNR-289-01)

1:00 PM - 3:00 PM EDT
webcast

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2 CPE Credits in TX

OVERVIEW

Even though they have been around for several years, the tax laws pertaining to S corporations remain some of the more difficult areas of the Internal Revenue Code. In this course, we will examine how S corporations break away from the normal tax rules for flow-through entities.

DESIGNED FOR

Tax and financial advisors with clients who have formed S corporations

BENEFITS

  • Recognize the factors to consider when evaluating the reasonableness of S corporation shareholder compensation
  • Recall which fringe benefits will result in additional W-2 income for S corporation shareholders
  • Calculate the built-in gains tax and excess passive income tax
  • Identify the federal income tax implications of a PTE election at the state level

HIGHLIGHTS

  • Reasonable compensation
  • Fringe benefits for S corporation shareholders
  • Built-in gains tax
  • Excess passive income tax
  • Notice 2020-75: PTE elections

COURSE LEVEL

Intermediate

PREREQUISITES

None

ADVANCE PREPARATION

None

ADDITIONAL NOTES

  • Qualifies for IRS credit

INSTRUCTOR

David Peters

David R. Peters, CPE, CFP, CLU, CPCU, MST, M.B.A.
(5.0)

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PRICING

$89.00 - Member

$289.00 - Nonmember

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Note: Online pre-registration will close on October 16 at 12:30 PM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

Surgent

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