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Issues specific to S corporations

Issues specific to S corporations

KPMG reports

Final regulations

Oct 19, 2020 - Final regulations released to Federal Register: Eligible terminated S corporations

Sep 15, 2020 - Final regulations: Eligible terminated S corporations

Jun 13, 2019 - Final regulations: Nonresident aliens, potential current beneficiaries of electing small business trusts

Proposed regulations

Nov 6, 2019 - Proposed regulations: Eligible terminated S corporations (initial impressions)

Nov 4, 2019 - Proposed regulations: Eligible terminated S corporations (text of regulations)

Apr 17, 2019 - Proposed regulations: Nonresident aliens, potential current beneficiaries of electing small business trusts

Notices

Mar 1, 2018 - Notice 2018-18: Future "carried interest" regulations to clarify partnership interests held by S corporations

Revenue procedures

Aug 22, 2018 - Rev. Proc. 2018-44: Accounting method change, “eligible terminated S corporation” (new tax law)

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