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| Recent Developments Impacting the valuation of S Corporations (1702Q) |
Course CPE: 2 hours
Field(s) of Study: Finance–2 hrs
Program Level: Advanced
Prerequisites: Good knowledge of topic and experience in the field. Advanced level programs are often appropriate for seasoned professionals within organizations; however, they may also be beneficial for other professionals with specialized knowledge in a subject area.
Advanced Preparation: None
Delivery Method: QAS Self-Study
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Item
Number: 23BV1214RDI
Shipping Weight: 0lbs. 0oz. |
| Price:
$147.00 |
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Recording Date: December 14, 2023
Presenter: William McLerney and Dan Van Vleet
Program Description:
Our presentation will address the disparate valuation treatment of S corps in various courtroom venues. Our review will include the Jones, Michael Jackson, Ryan, and Cecil court cases. We will also demonstrate how state S corp income tax rates affect the use of the Van Vleet Model. In addition, we will discuss the sunset provisions of the 2018 TCJA and how these provisions will affect the value of S corps during the next three years.
After completing this course, you will be able to:
- Recognize and understand recent court case developments regarding the valuation of S corps
- Determine and address the valuation impact of various entity-level state tax rates on S corps
- Identify and understand the sunset provision of the TCJA and be able to address its impact on the valuation of S corps
For more information regarding refund or concerns, please contact our offices at (800) 677-2009.
The Consultants’ Training Institute (CTI) 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: www.nasbaregistry.org.
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