This webinar will review ten topics that are often tested on Part 2 of the exam, including all tax issues related to both C Corporations and S Corporations, estate and trust income taxation, and business retirement plans. Materials include several comprehensive diagrams covering such topics corporate formation, corporate tax format, corporate distributions, and business retirement plans. Length: 3-hours.
1. C Corporations: Formation Issues Under Sec.351
2. C Corporations: Dividends Received Deduction and Charitable Deduction
3. C Corporations: Other Deductions
4. C Corporations: Capital Transactions and Related Party Rules
5. C Corporations: Earnings and Profits (E&P) Determinations
6. C Corporations: Distributions
7. S Corporations: Key Requirements
8. S Corporations: Taxable Income and Distributions
9. Estate and Trust Income Taxation: A Broad View
10. Business Retirement Plans
- Sample questions for each topic are interspersed within the presentation and will be worked on and explained.
- Test-taking tips and tricks will be emphasized.
- You'll also receive a link to the "Top 150" questions per part—essential questions complete with explanations on topics that you will absolutely need to master to pass the EA exam.
Presented by John O. Everett, CPA, Ph.D., and Cherie J. Hennig, CPA, Ph.D.
IRS CE: 1 Hour/Federal Tax Law; 1 Hour/Federal Tax Law Update; 1 Hour SEE Exam Preparation
NASBA CE:3 Hours/Taxes
NSA EA Exam Prep Webinars
This series of four webinars cover selected, heavily-tested parts of the Enrolled Agent (EA) exam--you can take the complete series or any part.
May 24, 2017: Part 1: Individuals (2 hours)
June 8, 2017 & June 14, 2017: Part 2: Businesses (two different 3-hour webinars cover the content in Part 2)
June 28, 2017: Part 3: Representation, Practice and Procedures (2 hours)
Register for all four in one order and save 20%!
NSA ConnectED Webinar Series
Program Level: Basic
Prerequisites: None
Advance Preparation: None
Delivery Method: Group-Internet Based
No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.