January 9, 2024


8 Total CPE Credits


Webinar (CA): Buying and Selling S Corporations: Tax Planning Opportunities 2023

  • Instructor

    John McWilliams

Learning Objectives

• Identify potential tax advantages or costs of making an S corporation election
• Recognize tax considerations of liquidating an S corporation
• Determine when to use Secs. 338(g), 338(h) (10), 336(e) and qualified subchapter S subsidiary elections
• Identify allocation taxable income or loss between the buyer and shareholder

Major Topics

• Making the S-election
• "Qualified business income" deduction (IRC 199A)
• Built-in gain tax, including planning ideas
• Net excess passive income tax and planning
• Liquidation of S corporation, including special rules related to installment obligations
• Suspended loss rules, including tax planning opportunities
• Sect. 338(h)(10) and Sect. 336(e) elections
• Qualified subchapter S subsidiary election (QSUB)
• Redemption of S corporation stock, including planning opportunities
• Basics of acquisitive reorganizations as applied to S corporations

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate


Experience with S Corporations

Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs, attorneys, owners, financial managers, IRS and FTB employees.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 299 299
  • COCPA Non-Member

    $ 399 399
    Your Price

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