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What changes did the 110th Congress enact with respect to S corporations? What could take place next year and how might the new president’s tax agenda affect these entities and their shareholders? Join Bart Massey, CPA, Deloitte Tax LLP, in this 60-90 minute, live web conference as he discusses changes enacted as part of the Small Business and Work Opportunity Act of 2007, recent legislation, including the proposed S Corp Modernization Act, and the upcoming president elect’s tax agenda and priorities. The presentation will cover: - Recent changes affecting treatment of passive investment income, partial sales of qualified subchapter S subsidiaries (QSubs), interest deductions by electing small business trusts (ESBT), accumulated E&P, and banks operating as S corps.
- Proposals of the recent S Corp Modernization Act (including reduced recognition period for built-in gains, repeal of excess passive investment income as a termination event) and the prospects for enactment
- The new president’s tax agenda: how will it affect S corporations and S corp shareholders?
Recorded on November 20, 2008, this audio event is available on CD for purchase.
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