JN CPE Courses
JN Productions CPE Courses - PO Box 293024 - Lewisville, TX 75029
Phone (800)479-5636 Fax (443)222-0698
JN Productions 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 the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417 or by visiting the web site: www.nasba.org
Delivery Method: Self-Study. Make your purchase through our secure shopping cart. Once your purchase is completed, you will receive an e-mail with course access instructions.
Format: Online pdf document. (Printed book available for addl. $20.00 plus s/h.)
Prerequisites: None
Level: Basic
CPE Credit: 21 Hrs. Taxation
Price without printed book: $160.00
Price with printed book: $180.00 plus s/h
Course expiration: You have one year from date of purchase to complete the course.
Course Description:
This course reviews and compares the primary business entities and the fringe benefits associated with each format. Sole proprietorships, S corporations, C corporations, partnerships, and limited liability companies are analyzed as to formation, operation, and ultimate disposition. Emphasis is given to the maximization of tax benefits in each business format. Fringe benefits, retirement plan alternatives and nonqualified deferred compensation are discussed in detail.
OBJECTIVES:
To evaluate sole proprietorships, partnerships, corporations and limited liability companies, alerting practitioners to the tax traps, planning opportunities, fringe benefits, and legal implications in selecting a business entity.
MAJOR TOPICS:
* Entity Formation
* Administrative Cost & Fees
* Schedule C
* Self-Employments Tax
* Estimated Taxes
* Classification of Assets
* Comparative Tax Rates
* Business Dispositions
* Conduit Entities
* Controlled Group Rules
* Business T&E
* Compensation Limitations
* Forms 1065, 1120 & 1120s
* Capitalization
* Fringe Benefits
* Passive Loss Rules
* Related Party Transactions
* Personal Service Corporations
* Personal Holding Companies
* Accounting Method & Tax Year
* Retirement Plans
* Subsidiaries
* Reorganizations
* Estate & Gift Planning
Prerequisites: None
Level: Basic
CPE Credit: 21 Hrs. Taxation
Price without printed book: $160.00
Price with printed book: $180.00 plus s/h
Course expiration: You have one year from date of purchase to complete the course.
Course Description:
This course reviews and compares the primary business entities and the fringe benefits associated with each format. Sole proprietorships, S corporations, C corporations, partnerships, and limited liability companies are analyzed as to formation, operation, and ultimate disposition. Emphasis is given to the maximization of tax benefits in each business format. Fringe benefits, retirement plan alternatives and nonqualified deferred compensation are discussed in detail.
OBJECTIVES:
To evaluate sole proprietorships, partnerships, corporations and limited liability companies, alerting practitioners to the tax traps, planning opportunities, fringe benefits, and legal implications in selecting a business entity.
MAJOR TOPICS:
* Entity Formation
* Administrative Cost & Fees
* Schedule C
* Self-
* Classification of Assets
* Comparative Tax Rates
* Business Dispositions
* Conduit Entities
* Controlled Group Rules
* Business T&E
* Compensation Limitations
* Forms 1065, 1120 & 1120s
* Capitalization
* Fringe Benefits
* Passive Loss Rules
* Related Party Transactions
* Personal Service Corporations
* Personal Holding Companies
* Accounting Method & Tax Year
* Retirement Plans
* Subsidiaries
* Reorganizations
* Estate & Gift Planning
This course is included in our Mega CPE Special
About the Author
Danny C. Santucci earned his Bachelor of Arts in Political Science from the University of California at Irvine in 1969. He received his Juris Doctorate from Boalt Hall School of Law, University of California at Berkeley in 1972, at which time he began practice as a tax attorney in Southern California. His legal career was initiated with the business and litigation firm of Edwards, Edwards and Ashton. Later he joined the Century City entertainment firm of Bushkin, Gaims, Gaines & Jonas working for many well known celebrities. In 1980, Danny established the law firm of Santucci, Potter and Leanders, in Irvine, California. With increasing lecture and writing commitments, Danny went into sole practice in 1995. His practice emphasizes business taxation, real estate law and estate planning.
Danny has been an officer and active member in various organizations including the Glendale Bar Association, Century City Bar Association, Orange County and Los Angeles County Bar Associations, California State Bar Association, Toastmasters and Lions Club. He also avidly supports the American Association for the Advancement of Science. He has been admitted to practice before all California and federal courts including the United States Tax Court and the United States Supreme Court.
Serving as a lecturer for the Continuing Education of the Bar of California, Golden Gate University, and numerous state C.P.A. societies, Danny teaches a variety of tax, business and real estate courses. Danny is in demand all across the country as a speaker for all levels of professional and civic organizations and numerous major seminar circuits. The author of 25 texts, Danny speaks to over 2,000 people per month and travels more than 150,000 miles annually. He is listed in "Who's Who in Creative Real Estate" and is admitted to the American Exchangor Hall of Fame.
Course #9019b Including Printed Book
$180.00
No extra charge for online exam
Course #9019 BOOK ONLY
$20.00
Order the book only:
-If you do not need CPE credit but are looking for excellent reference material.
-If you have already ordered the online course or the Mega CPE Special and now want to order the printed book. (No CPE credit is available if you have not ordered the complete course).
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