Meeting/Event Information

• Tax and non-tax issues involving legal entity choice; 
• Importance of shareholder agreements; 
• Single class of stock requirement; 
• Other election eligibility issues; 
• IRS Sec 351 issues; 
• Basis, holding periods and depreciation; 
• Accounting periods and methods; 
• Stock basis and holding period; 
• Return statements; 
• Transaction forms; 
• Election mechanics; 
• Other means of managing Social Security taxes without electing under Subchapter S; Rev. Proc. 2022-19.

Speaker:    Patrick Dimmitt, EA

2 CEUs

Program Number:     7WJAF-T-00357-25-O    

If you have any questions, please contact Mary Seeley at 937-508-7217 or [email protected] .