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Taxation of C Corporations: Theory to Practice

  • 17 Jan 2024
  • 5:30 PM - 9:00 PM
  • Hilton Garden Inn Waltham/Boston


  • This selection is for folks who plan to attend in person.

Taxation of C Corporations: Theory to Practice

When: Wednesday, January 17, 2024 From 5:30PM-9PM

Where: Hilton Garden Inn Waltham/Boston & Zoom

450 Totten Pond Rd, Waltham, MA 02451

There will be a higher cost for those attending in person for our dinner.

Registration will close on Tuesday, January 16 in order to give our hotel a final headcount. Don't delay register today!

Using iterative examples, this course will examine the taxation of C Corporations and shareholders from inception to dissolution including contributions, both cash and in-kind contributions, earnings and profits, redemptions, and liquidations, death of a shareholder, redemptions to pay the estate tax, tax-free reorganizations, passive income and accumulated earnings tax, Section 1244 stock, Section 1202 stock, and an array of other items. We will discuss reasonable compensation, strategies for avoiding the double taxation of C Corporation taxable income, as well as discuss generally so-called advantages and disadvantages of a C Corporation over an S Corporation. The course will also examine the consequences of an inadvertently terminated S Corporation (which results in a default to a C Corporation in many cases). Finally, the course will run through an example of a C Corporation from inception through liquidation including the filing of an initial and final tax return.

Learning Objectives:

  • Understand and apply the rules applicable to Section 351 corporate organizations

  • Understand the taxation of C Corporation operations including advantages and

    disadvantages of conducting business as a C Corp for tax purposes

  • Understand basic retirement plan options available to C Corps

  • Understand the tax treatment of distributions of property from a C Corporation to its


  • Understand and calculate the source of taxable dividends (earnings and profits)

  • Understand the treatment of liquidating distributions and differentiate between

    redemption and dividend distributions

  • Obtain sufficient knowledge of reasonable compensation, NOLs, Section 1244 stock,

    dissolution, tax reporting, and tax accounting for stock options, close-held corporations

  • Learn the basic principles necessary to effectively service C Corporation clients

  • Understand and identify risk factors associated with the Accumulated Earnings Tax

  • Obtain an understanding and general awareness of S Corp Conversions (C Corp to S

    Corp or S Corp to C Corp)

  • Understand the tax consequences associated with the Controlled Group rules

*Please Note, if you have signed up for the MaSEA CE Special, you will automatically be added to this event and receive a confirmation prior to the event. This course is non-refundable and will not be recorded. Please plan accordingly. If you are unable to attend in-person but paid for an in-person seat, you will NOT be refunded.*

*MaSEA members, please use the email address that was used to create your NAEA membership to ensure that you receive the membership discounted price.*

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