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Understanding S Corporation Loss Limitations - Debt Basis (On-Demand Webinar)  

CATEGORY: Taxation
COURSE ID: T0952ODW, VERSION 1.00
(6)
On-Demand Webinar
1 CPE Credits
Level: Basic

In this on-demand webinar, Ian Redpath explores S corporation shareholder debt basis. He reviews the requirements for bona fide indebtedness, the risks of debt reclassification as equity leading to a prohibited second class of stock, and the use of safe harbor debt to preserve the S election. He also addresses open account debt rules, the ordering of basis adjustments, and the situations that require filing Form 7203.

Author:  
Ian J. Redpath

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