This rebroadcast from the 2025 National Tax Conference reviews the latest developments affecting S corporations. Participants will gain clarity on updates to:
Shareholder eligibility
Distributions
Tax reporting The session highlights how new provisions and regulatory interpretations influence entity structure and planning, while recent case law underscores practical implications for governance and risk management. Tax professionals will receive actionable insights to navigate evolving rules and maintain best practices. With expert perspectives from two leading voices in tax policy -
Rob Keller, CPA, J.D., LL.M., and Toni Nitti, CPA -
this timely rebroadcast emphasizes practical application and compliance readiness.
Learning Objectives
Recognize key updates in federal tax law, IRS regulations, and administrative guidance affecting S corporations.
Distinguish recent court cases and their implications for S corporations, shareholder issues, and tax compliance.
Identify new requirements and guidance.
Recall the effect on S corporations from recent tax reform.
Major Topics
Federal tax law updates for S corporations
IRS regulations and administrative guidance
Judicial developments and case law trends
CPE Credits Available
1.5 CPE Credit
1.5
Taxes
Things to Know About This Course
Course Level
Basic
Professional Area of Focus
Tax;Taxation
Prerequisites
none
Advanced Preparation
None
Intended Audience
CPAs, sole practitioners, small firms, medium firms, tax professionals
