LexisNexis®
University

Mitigating Corporate-Level Taxes for C and S Corp Shareholders

Content Provider
American Law Institute CLE
Product
CLE
Run Time
83 Minutes
Recording Date
07/29/2024
Presenter(s)
Jerald David August
Learning Method
On-Demand Training
Practice Area
Taxation, Corporate and Business Law
Persona
CLE OnDemand

Price $259.00

Add To CartCheckout

Description

Tax advisors face an ongoing challenge to mitigate double taxation on corporate shareholder profits. In the realm of reasonable compensation, successful C corporations often encounter scrutiny regarding the amounts reported as deductible compensation and bonuses. Employee shareholders of S corporations also face similar issues, particularly in the context of mitigating the imputation of higher compensation. This practical webcast will explore best practices and recent case studies on dual taxation to help attorneys and advisors navigate these challenges and more for their clients. Join us for this in-depth presentation by renowned tax authority Jerald David August. Essential for tax advisors who aim to stay ahead of corporate taxation complexities and look for the most effective tax mitigation strategies, this must-attend webcast covers how handle reasonable or deferred compensation, interest on shareholder loans, and rents paid to shareholders for optimal tax outcomes. Presentation time will also be devoted to distributions from operations or in redemption of stock, highlighting the obstacles in achieving a non-taxable recovery of basis or long-term capital gain. Special attention will be given to the basis rules and limitations for shareholders in S corporations. By the end of this session, you will have a comprehensive understanding of: - Strategies to minimize double taxation for C corporation profits - Best practices for determining and defending reasonable compensation - Techniques to manage compensation levels for S corporation shareholders to reduce payroll tax imputation - Approaches to optimize non-taxable recovery of basis and achieve favorable capital gains treatment This webcast will benefit tax practitioners and advisors, as well business attorneys who advise S and C corporations on operations and tax planning matters.

Literature

State Status Total Credits Type Of Credit Approved Thru
AlaskaApproved1.25GeneralOn-going
ArizonaApproved1.25GeneralOn-going
ArkansasApproved1.25GeneralOn-going
CaliforniaApproved1.25Participatory07/29/2029
ColoradoApproved2.00General12/31/2026
ConnecticutApproved1.25GeneralOn-going
DelawareApproved1.40General07/28/2026
FloridaApproved1.50General05/31/2026
GeorgiaApproved1.00General12/31/2025
HawaiiApproved1.25General07/29/2026
IdahoApproved1.50General07/28/2029
IllinoisApproved1.25General10/10/2026
IndianaApproved1.00General11/14/2025
IowaApproved1.25General07/28/2025
KansasApproved1.50General10/22/2025
KentuckyApproved1.25General06/30/2025
LouisianaApproved1.38General10/13/2025
MaineApproved1.50General12/05/2026
MinnesotaApproved1.25General11/11/2026
MississippiApproved1.38General10/13/2025
MissouriApproved1.70GeneralOn-going
MontanaApproved1.50General07/29/2027
NebraskaApproved1.38General07/28/2026
NevadaApproved1.00General12/31/2027
New HampshireApproved1.40General07/28/2027
New JerseyApproved1.50GeneralOn-going
New MexicoApproved1.40General07/28/2029
New YorkApproved1.50SkillsOn-going
North DakotaApproved1.50General07/29/2027
OhioApproved1.25General12/31/2025
OklahomaApproved1.50General12/01/2025
OregonApproved1.25General07/28/2027
PennsylvaniaApproved1.00General10/13/2026
Puerto RicoApproved1.38General12/15/2025
Rhode IslandApproved1.50General06/30/2025
South CarolinaApproved1.38General12/31/2025
TennesseeApproved1.38General10/13/2025
TexasApproved1.25General10/05/2025
UtahPending State Response0.00
VermontApproved1.25GeneralOn-going
VirginiaApproved1.00General10/31/2025
WashingtonApproved1.50General07/28/2029
West VirginiaApproved1.66GeneralOn-going
WisconsinApproved1.50GeneralOn-going
WyomingApproved1.50General10/13/2025

Speakers