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Estate Planning with S Corporations (On-Demand)

General Credits:
Original Date Of Course:

$129.00

Course Description

S corporations are a popular entity choice and present special considerations for estate planners. There are special planning opportunities and many traps for the unwary. Serious consequences can result in increased taxes and administrative burdens. This presentation is focused on providing a general understanding of S corporations and important information to guide both estate planners and tax preparers.

Syllabus

  1. Eligibility rules for S corporations and shareholders
  2. Estate planning and fiduciary accounting considerations
  3. Qualified S Trusts and Electing Small Business Trusts
  4. Necessary elections
  5. QTIP trusts holding S corporation shares
  6. IRC Section 6166 and estate tax payment

Credit Details

Course Type

Course Instructor

Lawrence M. Lipoff, CPA, TEP, Robert S. Barnett, JD, Masters (Taxation), CPA
Original Date Of Course

General Credits

1
Lawrence M. Lipoff, CPA, TEP
Lawrence M. Lipoff, CPA, TEP
Lawrence M. Lipoff, CPA, TEP, is a Director in CohnReznick's Trusts and Estates Practice with more than 35 years of experience in domestic and international private client services, specializing in income tax planning, estate planning and administration, and family structure consulting for high-net-worth individuals and families. He holds a BS in Economics from the Wharton School of the University of Pennsylvania and is an active member of the Society of Trusts & Estate Practitioners and Strafford Publishing's Estate Planning Board.
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Robert S. Barnett, JD, Masters (Taxation), CPA
Robert S. Barnett, JD, Masters (Taxation), CPA
Robert S. Barnett, JD, Masters (Taxation), CPA is a founding partner at Capell Barnett Matalon & Schoenfeld LLP with concentrated expertise in taxation, estates, trusts, corporate and partnership law, and charitable planning. He holds a juris doctor from Fordham University, a Master's degree in taxation, and a Bachelor's degree in accounting from Hofstra University, where he currently serves as an adjunct professor in the graduate tax program.
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