Federal
Income
Tax
Education
Seminars

James R. Hasselback
Professor of Taxation
Florida State University

S CORPORATIONS: FROM FORMATION TO LIQUIDATION

This seminar provides a comprehensive review of the tax laws relating to S corporations. Through lecture and group discussions, you'll perform a thorough analysis of S corporations, from pre-election consideration to tax return presentations and final distributions. New S corporation legislation and proposals will be emphasized.

The outline for the course is as follows:

• Eligibility Requirements
  
• Electing S Corporation Status
  
• Contributions to the Corporation
  
• Tax Year of the S Corporation
  
• Effect of Election on Corporation
  
• Effect of Election on Shareholders
  
• Stock Dispositions
  
• Retirement Plans
  
• Stock Redemptions
  
• Complete Redemptions
  
• Termination of Election
  
• Penalties Peculiar to S Corporations
  
• Trusts as Permitted Shareholders
  
• Planning to Elect S Status
  

To schedule your group's private tax seminar, give us a call at 1-850-894-2244 or email us at jhassel@cob.fsu.edu.