Build practical, hands-on insight into South Carolina nexus and apportionment challenges with real-world scenarios and common pitfalls. This tax clinic focuses on applying the rules correctly, addressing gray areas, and reducing risk for clients operating across jurisdictions.
The session will highlight recent and current trends in a number of key areas of state and local taxation, including but not limited to, state income tax conformity, state apportionment trends, sales and use tax base expansion, gross receipts tax update, state millionaire taxes and others.
Even though they have been around for several years, the tax laws pertaining to S-Corporations remain some of the more difficult areas of the Internal Revenue Code. In this course, we will examine how S-Corporations break away from the normal tax rules for flow-through entities. We will explore which employee benefits are disallowed for S-Corporation...
Creating a trust is only half the equation. Without proper funding, even the most carefully drafted trust document may fail to achieve its intended goals—leaving assets exposed to probate, creditors, family disputes or unintended disposition. This course provides a practical guide to funding revocable and irrevocable trusts, covering the mechanics of retitling property, common pitfalls that...
The OBBBA's changes to Section 1202 are among the most significant updates to the QSBS framework since the exclusion was made permanent in 2015. The new tiered exclusion structure, enhanced dollar limitations, and inflation indexing create fresh planning opportunities—but also introduce new timing and structuring considerations that practitioners must account for. This course provides actionable guidance...
Being a tax practitioner over the last few years has been tough! The tax landscape is constantly changing, and this shows no signs of slowing down. With the passage of the One Big Beautiful Bill Act (OBBBA) and the more recent guidance about it, there's even more for practitioners to keep up with. Now more...
When a new business is formed, there are a lot of questions. What is the most tax-advantageous way to structure the entity? What issues do we need to be aware of? How should owners pay themselves? For corporations, these questions are even tougher since they are regulated so heavily. In this course, we will discuss...
Corporate taxation can be complex—but understanding it is essential for practitioners who advise business clients. This course provides a focused, practical review of three key areas that frequently arise in corporate tax planning and compliance: corporate tax credits, stock redemptions and dispositions, and the Corporate Alternative Minimum Tax (CAMT). In this course, we will examine the...
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