Webinar: ACPEN Signature 2026: S Corporations Update
WB5362 | Course | Update | Scheduled
Description
Subchapter S corporations continue to be popular because of employment tax advantages and accounting ease. But, taxpayers continue to make errors in making and maintaining their Subchapter S elections. Meanwhile, the cost of remedial rulings has been dramatically reduced for some while others can now face a $43,700 filing/user fee plus professional fees just to get relief. Practitioners need to be alert as to planning opportunities and pitfalls. This ACPEN course will include a panel of national tax practitioners and experts reviewing these complex rules as well as the latest judicial, legislative and regulatory developments.
*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 kori.herrera@acpen.com
Credits
| Number of Credits | Type of Credits |
|---|---|
| 8.00 | Taxes |
Designed For
Industry and Public Accountants
Prerequisites
None
Highlights
- Making the S election.
- Per share per day accounting rules.
- Revenue procedures for curing various errors that can adversely affect S status.
- Regulatory safe harbors for routine commercial agreements.
- Employment tax issues.
Objectives
- Analyze and interpret IRS Form 2553 to understand its purpose, requirements, and filing process.
- Identify the eligibility criteria and requirements for electing S corporation status, including shareholder and stock limitations.
- Identify common errors that can result in the inadvertent termination of S-Corporations, apply corrective measures to resolve these issues, and avoid pitfalls such as the Built-In Gains tax. They will also recognize and address employment tax issues.
Preparation
None
Notes
This webcast is provided by ACPEN. After registering for the course, you will receive an email from ACPEN with instructions for logging in to the webcast and obtaining your eMaterials.
Prices
- Member (Early Bird)
- $250.00
- Non-Member (Early Bird)
- $300.00
- Member
- $250.00
- Non-Member
- $300.00