Legacy Matters: Navigating the Death of a Shareholder

2 IRS CE/CTEC/NASBA CPE*

Specific compliance matters may have serious tax consequences for S corporation status and phantom taxable income exposure for the family and heirs of the deceased shareholder. Step up basis for S corporations and C corporations is handled substantially differently than for partnerships or LLCs filing as partnerships. This course will review critical issues related to the death of a shareholder and discuss other tax savings opportunities for the heirs.

"Our best deal is always to become a monthly subscriber"
https://www.taxpracticepro.com/join-now

*Self-Study recording not available for NASBA CPE credit.

NASBA Field of Study: Taxes

IRS Program #: 7Q3WU-T-
CTEC Course #: 6248-CE-