Webinar Details
Course Description

Business choice of entity for tax purposes can have a significant impact on the business tax liability. A reasonable compensation determination is essential for optimizing the entity choice tax outcomes. This course will describe how reasonable compensation intersects with entity choice and tax planning with examples.

Learning Objectives
  • Identify factors impacting S corporation reasonable compensation determinations.
  • Recognize factors impacting choice of entity determinations for tax purposes.
  • Discover how reasonable compensation impacts the proprietorship versus S corporation determination.
  • Identify how reasonable compensation impacts the §199A deduction, which has important entity choice impacts.
Prerequisites
  • None
Who Should Attend

CPA & EA practitioners who advise S Corps on the issue of Reasonable Compensation who are interested in learning about current IRS guidelines, and solutions for advising their clients on the issue of Reasonable Compensation.

Advanced Preparation

None

Presenter Details
  • Paul Hamann
    • President

    Paul Hamann is an expert on determining Reasonable Compensation for closely-held business owners. He has educated more than 30,000 tax advisors and valuators on the topic of Reasonable Compensation and has been published in numerous state CPA society journals.

    Paul, along with other experts in their own fields founded RCReports in 2010. RCReports cloud software determines reasonable compensation for Closely-Held Business Owners and is used by CPA’s, EA’s, Tax Advisors, Valuators, Forensic Accountants and Attorneys when they need to determine a Reasonable Compensation figure for a client.

    When Paul isn’t in the office he enjoys spending time with his wife and two chocolate labs, hiking Colorado’s back country or paddling its s... Read more


  • Thomas Gorczynski
    • Senior Tax Consultant

    Thomas A. Gorczynski, EA, USTCP is a nationally recognized speaker and educator on federal tax law matters.  He is editor-in-chief of EA Journal, author of the Tom Talks Taxes newsletter, the co-author of the PassKey Learning Systems EA Review Series, and co-owner of Compass Tax Educators.

    He is an Enrolled Agent, a Certified Tax Planner, a National Tax Practice Insti... Read more

NASBA Sponsor
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.
IRS Approved
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa LLC is an IRS-approved continuing education provider. Provider #: KKRBE
Date & Time
Tuesday, December 13, 2022

3:00 PM EST (see additional timezones)

CPE
  • Webinars: CPE certificates will be accessible through your dashboard 1 hour after a webinar concludes.

    Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.

    For specific instructions on accessing your CPE, please see our FAQ section on our support page.

  • Multiple Attendees on Webinars: Each attendee should register separately for the webinar. If more than 1 attendee participated from the same device, please contact us after the event to let us know. For group signups for paid events, please contact us.

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