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Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships

 Various
 
8.0
Registration is Open
Member Price
$279.00 Regular Registration
Your Price
$293.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Thu, 07/10/2025 from 9:00 am to 5:00 pm
 Wed, 08/20/2025 from 9:00 am to 5:00 pm
 Wed, 09/10/2025 from 11:30 am to 7:30 pm
 Fri, 10/24/2025 from 9:00 am to 5:00 pm
 Fri, 10/31/2025 from 9:00 am to 5:00 pm
 Thu, 11/20/2025 from 9:00 am to 5:00 pm
 Tue, 12/16/2025 from 9:00 am to 5:00 pm
 Thu, 01/22/2026 from 10:00 am to 6:00 pm
 Currently available
 Currently available
Designed For:

Accounting and Financial Professionals who prepare both individual and flow-through business entity tax returns and need a thorough grasp of these significant issues. This course is a must for practitioners to help reduce and avoid this exposure to malpra

Prerequisite:

Experience in business taxation

The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully understand the impact of these rules. This course is designed to focus on the practical applications of these rules.

Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Intermediate

This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by Surgent McCoy.

Objectives

  • Determine initial basis and organizing tax-free under §351 and §721
  • Understand what affects basis and how to treat distributions
  • Pass the four loss limitation hurdles to deduct pass-through losses

Speakers

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.