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4.0 Credits

This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses, you will learn something new in this course.


  • Appreciate how corporation planning can be used in an S corporation to change the effects of the one-class-of-stock rule
  • Describe the tax consequences of a redemption of stock in an S corporation
  • Discuss the major tax considerations in estate planning for S corporation shareholders

Major Topics

  • Compensation planning in S corporations, including limitations in a family-controlled business
  • Use of redemptions
  • Estate planning for S corporation shareholders, including buy-sell agreements, QSubs, ESBTs, and uses of life insurance

Designed For

All practitioners and controllers who have attended a basic S corporation course and want to understand more complex issues and their practical implications


A basic course in S corporations; some experience in advising S corporations and their shareholders