Practical Guide to S Corporations (Third Edition) - Softcover

Inhaltsangabe

Practical Guide to S Corporations (Third Edition is written by noted practitioner, author and lecturer Michael Schlesinger. This new Third Edition contains extensive discussion of the changes brought about by the American Jobs Creation Act of 2004 that affect S corporations, including the new Section 199 domestic production deduction and the Section 409A provisions regarding deferred compensation. The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 which impacted retirement plans and IRAs of S corporations and their shareholders and employees is also reflected in this new edition. 

The Practical Guide provides the latest substantial, clearly-written and practical help for professionals who work with business entities and who focus on their tax compliance and planning needs. While comprehensive in scope, the book quickly covers the main threads of particular concepts and then expands and illustrates important points with numerous examples, tips and suggestions. The Practical Guide educates the reader on all the important developing considerations to help ensure that all significant considerations and required actions are understood. While this resource is authoritative in that it thoroughly references seminal cases, code sections, regulations, and rulings, it's mission is to concisely explain all the main concepts, processes and procedures in the clearest and most straightforward manner possible and quickly guide the reader on the practical aspects of S corporation taxation and planning.

S corporations are the most popular business entity type, and this updated CCH resource helps practitioners understand and manage individual S corps election, compliance, tax, planning and life-cycle needs. It explains the merits and limitations of S corps in relation to other entity choices and provides clear and practical guidance. Readers will appreciate the Michael Schlesinger's real-world insights and crystal-clear analysis of even the most complex subjects.

Through it's straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professionals value. Even the most experienced tax and legal professional will find clarity and helpful insight when a particular Code provision or Regulation causes confusion.

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