To Access This Course:
This course covers tax planning strategies for distributions from a corporation to its shareholders.
Topics covered include:
- What is a taxable dividend?
- How is the shareholder’s tax liability computed when receiving a taxable dividend?
- What is a property dividend?
- What tax impact do property dividends have on the corporation? The shareholder?
- What is a “constructive” dividend?
- What tax impact do constructive dividends have on the corporation? The shareholder?
- What Tax Planning opportunities are available when making a corporate distribution?
Learning Objectives
- Recognize what a taxable dividend is and how it is taxed to the shareholder.
- Explore the limitation on the investment interest expense and how to maximize the deduction.
- Identify what a property dividend is and recognize its effect on the shareholder, the corporation and on earnings and profits (E&P)
- Explore stock dividends and their effect on the basis of the shareholder’s stock
- Recognize what a Constructive Dividend is and its effect on the corporation and the shareholder.
- Explore how to minimize the reclassification of salary as a constructive dividend.
- Recognize the importance of planning for corporate distributions.
Last updated/reviewed: October 27, 2018
9 Reviews (42 ratings)Reviews
Hy Harris
(Principal at EKS&H)
Concise and instructor explained things well. It surprised me to find out that if FMV of property distributed is less than the mortgage then deemed sale value is equal to mortgage.
Anonymous
(Consultant)
Great summary of all the tax considerations for shareholder distributions. Also, good examples to reinforce understanding of the concepts.
Devery Adair
(CFO at PLI Industries LLC)
This class had very good examples of real business scenarios regarding this topic.
Kirit Kapadia
( at Kirit KapadiaCPA)
THe course material could be improved by adding more examples
Jonathan Szeliga
(Not Provided at DOJ)
Very helpful. Great Instructor. Great review test.
Daniel Rodriguez
(Not Provided at Daniel Rodriguez)
really liked the constructive dividend section
Qasim Mahmood, CPA, CFE, CIA..
(Consultant at Clark Schaefer Consulting LLC)
comprehensive and good
Frank Perillo
(Not Provided at Frank Perillo CPA)
Excellent course!
Patrick Burke
(Senior Audit Consultant at Carnival)
Great Course
Prerequisites
Course Complexity: Advanced
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .