Business & Securities Law

4.59

S-Corps in a Nutshell

Credits Available
Credit Status Total
Alaska CLE Reciprocity 3 Total
Alabama CLE Approved 3 Total
Arkansas CLE Approved 3 Total
Arizona CLE Approved 3 Total
California CLE Approved 3 Total
Colorado CLE Approved 4 Total
Connecticut CLE Approved 3 Total
Delaware CLE Approved 3 Total
Florida CLE Approved 3.5 Total
Georgia CLE Approved 3 Total
Hawaii CLE Approved 3 Total
Iowa CLE Approved 3 Total
Idaho CLE Approved 3 Total
Illinois CLE Approved 3 Total
Indiana CLE Approved 3 Total
Kansas CLE Approved 3.5 Total
Kentucky CLE Approved 3 Total
Louisiana CLE Approved 3 Total
Maine CLE Approved 3 Total
Minnesota CLE Approved 3 Total
Missouri CLE Approved 3.6 Total
Northern Mariana Islands CLE Approved 3 Total
Mississippi CLE Approved 3 Total
Montana CLE Approved 3 Total
North Dakota CLE Approved 3 Total
Nebraska CLE Approved 3 Total
New Hampshire CLE Approved 3 Total
New Jersey CLE Approved 3.6 Total
New Mexico CLE Approved 3 Total
Nevada CLE Approved 3 Total
New York CLE Approved 3.5 Total
Oklahoma CLE Approved 3.5 Total
Oregon CLE Upon Request 3 Total
Pennsylvania CLE Approved 3 Total
Rhode Island CLE Upon Request 3.5 Total
Tennessee CLE Approved 3 Total
Texas CLE Approved 3 Total
Virginia CLE Approved 0 Total
Vermont CLE Approved 3 Total
Washington CLE Approved 3 Total
Wisconsin CLE Approved 3.5 Total
West Virginia CLE Approved 3.6 Total
Wyoming CLE Upon Request 3 Total
OnDemand
2 hours 56 minutes
Bonnie Mackey
Michael Cross
With Bonnie L. Mackey from Levin, Silvey, Zelko & Mackey, P.A. + 1 other
Recorded October 01, 2025.
Product ID 100910

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$299

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Overview

A Practical Overview From Formation to Wind-Up

Are you using S-Corporations to their full potential? What formation decisions affect critical future operations and tax reporting? Unravel the complexities of this fundamental business structure that can make or break your clients' financial success. Register today!

  • Help your clients make informed choices: weigh the pros and cons of S-Corps.
  • Determine which tax election is the best fit for every S-Corp you work with.
  • Walk through the nuts and bolts of formation, conversion, and liquidation.
  • Understand the mechanics of organization, taxation, and operating agreements.
  • Come away with sample operating agreement provisions and other reference materials.

Abbreviated Agenda

  1. Why S-Corporations? Types and Comparison to Other Entities
  2. Advantageous Uses of S-Corps
  3. S-Corp Taxation and Tax Planning
  4. Critical Operating Procedures (With a Sample Operating Agreement)

Related Topics

Product ID 100910

Credit Details

Credits Available
Credit Status Total
Alaska CLE Reciprocity 3 Total
Alabama CLE Approved 3 Total
Arkansas CLE Approved 3 Total
Arizona CLE Approved 3 Total
California CLE Approved 3 Total
Colorado CLE Approved 4 Total
Connecticut CLE Approved 3 Total
Delaware CLE Approved 3 Total
Florida CLE Approved 3.5 Total
Georgia CLE Approved 3 Total
Hawaii CLE Approved 3 Total
Iowa CLE Approved 3 Total
Idaho CLE Approved 3 Total
Illinois CLE Approved 3 Total
Indiana CLE Approved 3 Total
Kansas CLE Approved 3.5 Total
Kentucky CLE Approved 3 Total
Louisiana CLE Approved 3 Total
Maine CLE Approved 3 Total
Minnesota CLE Approved 3 Total
Missouri CLE Approved 3.6 Total
Northern Mariana Islands CLE Approved 3 Total
Mississippi CLE Approved 3 Total
Montana CLE Approved 3 Total
North Dakota CLE Approved 3 Total
Nebraska CLE Approved 3 Total
New Hampshire CLE Approved 3 Total
New Jersey CLE Approved 3.6 Total
New Mexico CLE Approved 3 Total
Nevada CLE Approved 3 Total
New York CLE Approved 3.5 Total
Oklahoma CLE Approved 3.5 Total
Oregon CLE Upon Request 3 Total
Pennsylvania CLE Approved 3 Total
Rhode Island CLE Upon Request 3.5 Total
Tennessee CLE Approved 3 Total
Texas CLE Approved 3 Total
Virginia CLE Approved 0 Total
Vermont CLE Approved 3 Total
Washington CLE Approved 3 Total
Wisconsin CLE Approved 3.5 Total
West Virginia CLE Approved 3.6 Total
Wyoming CLE Upon Request 3 Total
Select Jurisdiction
CLE

Agenda

All times are shown in

  1. Why S-Corporations? Types and Comparison to Other Entities

  2. Advantageous Uses of S-Corps

  3. S-Corp Taxation and Tax Planning

    1. Formation Decisions
    2. Pass Through Treatment
    3. Qualified Subchapter S-Subsidiary
    4. Tax Basis, Debt and Loss Concepts
    5. Self-Employment Tax Issues
    6. Income and Deductions
    7. Estate Planning and Succession for S-Corporations

  4. Critical Operating Procedures (With a Sample Operating Agreement)

    1. How Internal Management and Regulation Choices Affect the Entity
    2. Important Powers and Duties of Shareholders, Directors and Officers
    3. Complete Records, Returns and Reports: Safeguarding the Organization
    4. Compensation Strategies for Owner/Employees
    5. Conversions and Reorganizations
    6. Liquidation of the S-Corporation
    7. The Comprehensive S-Corp Operating Agreement - Sample Review

Who Should Attend

This legal course is designed for attorneys. Accountants, tax professionals, and paralegals may also benefit.

Speakers

Bonnie L Mackey
Bonnie L.
Mackey
Levin, Silvey, Zelko & Mackey, P.A.
Michael D Cross Jr.
Michael D.
Cross, Jr.
Briskin, Cross & Sanford, LLC
Speaker bio
Bonnie L Mackey

Bonnie L. Mackey

Levin, Silvey, Zelko & Mackey, P.A.
Bonnie Mackey

is a certified public accountant with the Florida office of Levin, Silvey, Zelko & Mackey, P.A., where her background includes all facets of accounting, including financial statement and tax preparation, as well as computer software and bookkeeping assistance. She is also a Certified Quickbooks Pro Advisor. Ms. Mackey graduated from the University of South Florida with an extended B.S. degree in business administration and earned her MBA degree from Keller Graduate School of Devry University. In 2000, she earned her Certified Specialist in Estate Planning (CSEP) designation from the National Institute for Excellence in Professional Education, LLC, and in 2011 attained Accredited Estate Planner(r) status. Additionally, Ms. Mackey is an instructor for the Becker CPA Review course, an FICPA Ethics course facilitator and a frequent lecturer on various topics. She is the past-president for the FICPA N. Dade S. Broward chapter, American Woman's Society of CPAs - S. Florida Affiliate, and the North Dade/South Broward Estate Planning Council, past treasurer for the Broward County Guardianship Association, National AWSCPA VP of Regions and on the Trust Advisory Board for MonarchCare, Inc., as well as its immediate past chair, in addition to the firm's other affiliations.

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Speaker bio
Michael D Cross Jr.

Michael D. Cross, Jr.

Briskin, Cross & Sanford, LLC
Michael Cross

is a member of the Alpharetta business and technology law firm of Briskin, Cross & Sanford, LLC, where his areas of practice include partnership and LLC law, mergers and acquisitions, franchise law, and corporate law. For more than a decade, Mr. Cross served as an adjunct professor at Reinhardt University, where he taught undergraduate and graduate courses involving business law, media law, entrepreneurial law, organizational leadership and ethics. He also speaks frequently at continuing legal education seminars and has worked with Emory Law School and the Georgia Chief Justice's Commission on Professionalism since 2005. Mr. Cross has been selected five times for inclusion in the listing known as Georgia Super Lawyers Rising Stars for his work representing entrepreneurs, investors and privately-held companies. He is admitted to practice law in Georgia and Indiana, as well as before the U.S. Tax Court. Mr. Cross earned his B.A. degree from Anderson University, his J.D. degree from Emory University School of Law and his LL.M. degree, with honors, from the University of Alabama School of Law.

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