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Election, termination & conversion

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Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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Top 10 Easy Ways That Trusts Cause Loss of S Corporation Status

This article presents 10 ways that S corporations can lose their S election status, most of them involving trusts.

Article Election, termination & conversion Intermediate