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S-Corporation Essentials: Stock & Loan Basis Reporting

Total Credits: 2 including 2 Taxes - Technical

Average Rating:
Industry |  Tax |  ACPEN Tax Institute |  IRS Approved
Doug Van Der Aa, CPA, JD
Course Levels:
2 Hours
Access for 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


This program addresses the critical issues and special opportunities facing S-corporations, with a focus on reporting shareholder basis and distributions.

**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

Basic Course Information

Learning Objectives
  • Apply the latest tax rules and regulations of S-corporations
  • Identify shareholder basis and how to report it
  • Distinguish and define complex S-corporation issues

Major Subjects
  • Recent tax legislation, rules, and developments impacting S-corporations, including TCJA and COVID-19 related provisions
  • Reporting on Schedule E
  • S corporation basis in stock and debt
  • Shareholder basis
  • Basis of indebtedness
  • S corporation open account debt
  • Limitation of deduction of losses
  • AAA and distributions

Course Materials


Doug Van Der Aa, CPA, JD's Profile

Doug Van Der Aa, CPA, JD Related seminars and products

Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.

Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.

Van Der Aa taught for 10 years as an adjunct instructor and for one year as assistant professor of accounting and taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.


Thu, Apr 06, 2023 - 04:00pm to 05:55pm MDT
Fri, Apr 14, 2023 - 08:00am to 09:55am MDT
Sat, Apr 22, 2023 - 10:00am to 11:55am MDT
Fri, Apr 28, 2023 - 12:00pm to 01:55pm MDT

Additional Info

Basic Course Information

Advanced Preparation


Course Developer

Van Der Aa Tax Ed, LLC

Designed For

Experienced practitioners with S-corporation clients and members in industry working for an S-corporation

Yellow Book


Original Recording Date




Basic working knowledge of S-corporations

Date Added to Catalog


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints., (972-377-8199).

Course Registration Requirements

Online Registration

Instructional Delivery Method

Group Internet Based

Official Registry Statement

Business Professionals' Network, Inc. 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 submitted to the National Registry of CPE Sponsors through its website:

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      4.7

Total Reviews: 48


Zoltan S

"Excellent presenter.... Knowledgeable and funny - a rarity!!! "

Jessi W

"Great basis summary especially the ordering rules regarding debt basis."

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