Distributions from S Corporations (On-Demand Webinar)
Provider: CeriFi Checkpoint Learning
Taxes
1 CPE Credits
Basic
QAS self study
IRS EA Federal Taxation
This on-demand webinar provides an in-depth look at S corporation distributions. Ian Redpath explores how the Accumulated Adjustments Account (AAA) interacts with shareholder basis, the Other Adjustments Account (OAA), and Accumulated Earnings and Profits (AEP). Special attention is given to ordering rules, distributions of appreciated property, and planning opportunities such as the bypass election.