CPE Online Course Detail


Choosing the Right Entity

Price :   $115.95
CPE Credits :   22.0
Course Code :   T013-0109
Category :   Taxation
  

Description:
This comprehensive book describes and compares sole proprietorships, partnerships, limited liability companies, "C" corporations and "S" corporations. It examines their advantages and disadvantages, permitting the reader to properly select the right business entity for their tax and liability needs. Major emphasis is given the maximization of tax benefits in each business format. Fringe benefits, retirement plan alternatives, and nonqualified deferred compensation are discussed in detail.


Delivery Method: Online Interactive Self Study


Level: Overview


Prerequisites: None


Advanced Preparation: None


Policies: Click here


Author: Danny Santucci


Category: Taxation


Field of Study:


Passing Score: 70%


Publication Date: 03/14/2016


For More Detail: Click here



Objectives:
Chapter 1:     Sole Proprietorship

1. Determine the advantages and disadvantages associated with sole proprietorships, and specify the formation requirements.
2. Identify not-for-profit activities particularly as they relate to Schedule C businesses and recall the various requirements permitting such businesses to complete the C-EZ form or request an automatic filing extension.
3. Recognize the taxes imposed on self-employed persons noting compliance with payment requirements, determine how sole proprietorship assets are characterized on disposition, and identify income splitting and estate planning devices available for such business owners and their impact on entity choice.


For More Objectives: Click here


NASBA: Yes


QAS: Yes


CPA: Suitable for all CPAs


IRS: Enrolled Agents Program Number 263UK-T-00085-14-S




© 2016 MasterCPE LLC
7683 SE 27th St., #216
Mercer Island, WA 98040
    

MasterCPE

Continuing Education for Smart Professionals