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S corporations are not taxed directly; rather, taxation is passed through to shareholders. However, to the extent an ESOP owns an S corporation, its share of corporate profits are not taxable for federal, and often state, income tax purposes. (The ESOP trust itself is the shareholder, not the employees in the plan.) Thus, an S corporation 100% owned by an ESOP pays no federal (and often no state) income tax. S corporation ESOPs do not have all the same benefits as C ESOPs; most notably, sellers to an S ESOP cannot defer capital gains taxes on the sale, and corporate ESOP contribution limits can be somewhat lower. There are also special rules to prevent S corporation ESOPs from being used primarily to benefit a small number of people. Nonetheless, S corporation ESOPs can be a tremendous competitive advantage and are expanding at a rapid rate. This Webinar covers the issues you need to know about S corporation ESOPs.
May 20, 2008 | |
| 9:30-10:30 am Pacific |
Legal Issues Affecting S Corporation ESOPs Sharon B. Hearn, Kreig DeVault |
May 21, 2008 | |
| 9:30 - 10:30 am |
Valuation for S Corporation ESOPs Robert Gross, Prairie Capital Advisors |
May 22, 2008 | |
| 9:30 - 10:30 am |
Administrative Issues for S Corporation ESOPs Matthew Keene, Principal Financial Group |
NCEO live Webinars are PowerPoint presentations broadcast live over the internet and accompanied by a telephone conference call. For a list of our other Webinars, see our meeting list.
The live session will be free for NCEO members and $75 for nonmembers. If you are not an NCEO member but join now ($90 for 1 year), you will receive the member rate.
Replays of the Webinar are available to Webinar attendees at a special discounted rate of $25. To receive this discounted price, you must register for the live Webinar and purchase the replay at the time of registration. Otherwise, the replays will be available for $50 for NCEO members and $75 for nonmembers. The replay will be available on the day after the live Webinar.
Cancellations received before the Webinar will be eligible for credit toward another program, minus a $20 administration fee. If you do not cancel and do not attend the Webinar, no credit will be issued. The price of the replay, if purchased, will be adjusted accordingly.
To register for the webinar or for more information, please contact Seminar Director Colleen Kearney at 510-208-1311 or ckearney@nceo.org. We have made it even easier to sign up for our Webinars. Instead of signing up for individual Webinars, when you register for a Webinar track you will automatically be registered for every Webinar in that track during that season. You can register for one track or all three. You will be provided with directions to access the handouts for each session on our Web site as well one set of login instructions per track each season. Simply mark the dates of the Webinars you wish to attend on your calendar, and login in at the scheduled time. There is no need to advise us whether or not you plan to attend.
HRCI Recertification Credit: This program has been approved for 3 recertification credit hours toward PHR and SPHR recertification through the Human Resource Certification Institute (HRCI). For more information about certification or recertification, please visit the HRCI home page at www.hrci.org.
The National Center for Employee Ownership (NCEO) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to National Registry of CPE Sponsors, 150 Fourth Ave. North, Suite 700, Nashville, TN 37219-2417. Web site: www.nasba.org.
This program is a "Group-Internet-Based" offering and provides 3 hours of CPE Credit for Accountants in the area of specialized knowledge and applications. The material is basic level. No prerequisites or advanced preparation are required.
For more information regarding administrative policies such as complaints and refunds, please contact our office at 510-208-1300.
Copyright © 2008 by The National Center for Employee Ownership (NCEO) (phone 510/208-1300; email nceo@nceo.org; WWW http://www.nceo.org/). All rights reserved.
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