Overview
Lecture presentation plus accompany power point slides. This course when and how to make a timely or late S election and potential entity classification election
Prerequisites
None
Objectives
At the conclusion of this course the student will understand how and when to make the S election, and what the rules for making the election entail. The student also receives detailed instruction on how to make a late S election for regular corporations and LLCs. A number of examples are included.
