Tax Planning Strategies When Making Shareholder Distributions

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?