Instructor for this course
more

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.

9 Reviews (38 ratings)Reviews

4
Member's Profile
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.
5
Anonymous Author
Great summary of all the tax considerations for shareholder distributions. Also, good examples to reinforce understanding of the concepts.
4
Member's Profile
This class had very good examples of real business scenarios regarding this topic.
3
Member's Profile
THe course material could be improved by adding more examples
5
Member's Profile
Very helpful. Great Instructor. Great review test.
5
Member's Profile
really liked the constructive dividend section
4
Member's Profile
comprehensive and good
5
Member's Profile
Excellent course!
4
Member's Profile
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 .
Course Syllabus
INTRODUCTION and OVERVIEW
  1:04Introduction to Tax Planning Strategies When Making Shareholder Distributions
DIVIDENDS
  3:30Taxable Dividends
  6:38Computation of Tax on Dividends
  10:11Limitation on the Investment Interest Deduction
  11:05Property Dividends
  8:45Examples
  6:36Stock Dividends
  8:49Constructive Dividends
  11:11Constructive Dividends (Continued)
CONCLUSION
  8:11Tax Planning for Corporate Distributions
Continuous Play
  1:15:58Tax Planning Strategies When Making Shareholder Distributions Full Video
SUPPORTING MATERIALS
  PDFSlides: Tax Planning Strategies When Making Shareholder Distributions
  PDFTax Planning Strategies When Making Shareholder Distributions Glossary/Index
REVIEW and TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM