ACPEN Signature 2026: S Corporations Update

Overview

Subchapter S corporations continue to be popular because of employment tax advantages and accounting ease. But, taxpayers continue to make errors in making and maintaining their Subchapter S elections. Meanwhile, the cost of remedial rulings has been dramatically reduced for some while others can now face a $43,700 filing/user fee plus professional fees just to get relief. Practitioners need to be alert as to planning opportunities and pitfalls. This ACPEN course will include a panel of national tax practitioners and experts reviewing these complex rules as well as the latest judicial, legislative and regulatory developments.

*Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com