At Risk Rules and S Corporation Basis and Losses | | | | | | | September | | 30 | 1 pm - 2:40 pm ET | | Presenter: Robert S. Barnett, CPA, Founding Partner of Capell Barnett Matalon & Schoenfeld LLP | | Credits: CPE (Credit Details) | | Can't attend live? By registering, you will be able to view the course live, view a recording at any time for 6 months, or both. | | Viewing Options: View on your computer, tablet, or smartphone | | | | | | | | | | Shareholders must adhere to a series of rules that limit the deductions and losses they can claim. In this practical webinar, you'll learn about the special basis, at-risk, and passive activity rules and how to apply them. Upon completion of this course, you will be able to: - List the unique reporting requirements of Form 6198
- Explain how to properly structure loans to provide sufficient basis and at-risk investment
- Identify practical examples and relevant recent cases
- Define loss recapture and activity grouping
- Calculate at-risk and basis adjustments
- Recognize special partnership and S corporation reporting requirements
- Utilize aggregation opportunities
- Describe the effect of recourse and nonrecourse liabilities
| | | | | | | Robert S. Barnett, CPA, is a founding partner of Capell Barnett Matalon & Schoenfeld LLP. Mr. Barnett's primary practice is in taxation, trusts, estates, corporate and partnership law and charitable planning. Mr. Barnett regularly counsels clients on structuring financial transactions and charitable gifts. Mr. Barnett is a graduate of Fordham University School of Law. | | | | | | | | | ● Earn continuing education credit for no additional fee ● Access courses on your computer, tablet, or smartphone ● More than 75 live webinars each month ● More than 750 on-demand courses | | | | | | |
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