Final Regulations on Shareholder and S Corporation Debt



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 384715TMX
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CD & Reference Manual
2 CD Set with bound 24 page manual
Copyright 2009
Self study credit available
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Overview
This teleconference will discuss the impact of the recently-finalized treasury regulations on open-account debt extended to S corporations by their shareholders. The extension of debt by shareholders to S corporations can be an effective way of producing tax basis that supports the ability of shareholders to deduct losses. The regulations now limit that ability with respect to open-account debt. We will discuss how the regulations impact S corporations and their shareholders. Methods of mitigating this impact will be explored.

Authors
Richard J. Horne, Brian A. Silikovitz, Lowenstein Sandler PC

Self Study Credit - CD & Reference Manual
CLE1.5AK, AZ, CA, ME, MT, ND, NV, OR, UT, VT, WA
CLE1.8MO, WV
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Self Study Credit - Podcast
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