Reasonable Compensation for S Corps and Partnerships - Shifting Undercurrents and Brand New Consequences

The playing field is shifting much more dramatically than meets the eye for owners of pass-through entities. Employment tax undercurrents are on the move. Wholly different income tax implications are in play. How to plan? Take our new 2 hour course and find out.

**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.


  • To take a practical fresh new look at reasonable compensation for owners of S Corps and partnerships and reevaluate related planning


  • How planning to save employment taxes for S corps is on the chopping block 
  • How recent cases, regs and rulings have shaken, but not broken, planning to reduce SE tax of a partner 
  • Profound insights from IRS’s new Partnership and SE Tax Concept Unit
  • How compensation of owners plays against income tax (under §199A)
  • A alternative (?) to paying comp from a partnership
  • How reasonable comp in other contexts is also shifting in light of wholly new developments
  • To learn how the courts are increasingly using “cut and paste” lego-type pieces to sort the differences between compensation, loans, dividends and distributions

Additional Information

Designed For

CPAs and others desiring an update as to effective income tax and employment tax planning for closely held business owner compensation



Advanced Preparation



2.00 Taxes



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