TAX2415. Hot S-Corp Issues

In this course, Tony Nitti will update you on recent developments involving S corporations.

Learning Objectives:

• Identify the primary causes of an inadvertently invalid S election or an inadvertent termination of an S election.
• Recognize the options available for automatic relief for S election terminations that avoid the PLR process.
• Identify issues in key court cases involving S corporations over the past 18 months.