Identify important tax considerations for the small business at each stage of its life
Differentiate entity type options available for small businesses
Choose a tax-saving retirement plan that best suits a small business
Select an appropriate strategy for compliance with the Affordable Care Act employer provisions
Select the appropriate taxes to withhold when hiring family members
Compare IRS concerns regarding reasonable compensation for an S corporation owner versus a C corporation owner
Differentiate the various ways in which LLC owners may be subject to self-employment taxes
Analyze educational assistance provided to employees to determine whether it qualifies as a working condition fringe benefit
Identify the characteristics that establish economic substance for a loan transaction between a business and its owner
Choose the correct tax treatment for a covenant not to compete that is entered into in connection with the acquisition of a business interest
Apply tax knowledge to help create an efficient and effective estate plan for a client
Analyze a client’s need for a buy-sell agreement
Determine the tax consequences of divorce-related transfers of business interests
Key Topics
Starting a Business
Retirement Plans
Affordable Care Act
Owner Compensation
Transactions with Owners
Recent Developments – PATH Act of 2015
Who will it benefit?
CPAs looking for innovative tax planning and savings techniques to solve client problems.
$ 199.00
AICPA Member Price: $ 159.00
Course is unavailable for purchase.
NASBA Field of Study
Taxes
Level
Intermediate
CPE Credits
9.0
Prerequisites
None
Delivery Method
QAS Self-Study
Advance Preparation
None
Last Updated
06/02/2025
TSETPSC-16A_2
This Site uses cookies to store information on your device. Some are essential to make our Site work properly; others help us improve the visitor and user experience. By using the Site, you consent to the placement of these cookies. Read our privacy policy to learn more.
