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DTSTART:20250128T180000Z
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UID:2712820250128T180000ZBusiness Succession for S Corporation Owners - Members Only
DTSTAMP:20260428T172727Z
DESCRIPTION:\nTitle: Business Succession for S Corporation Owners\n \nDate: January 28, 2025\n \nTime: 12:00pm – 1:00pm\n \nLocation: ZOOM\n \nSpeaker: Norman S. Newmark, JD, LLM, Partner - McCarthy, Leonard & Kaemmerer, LC\n \nAbout the presentation: Planning for the disposition of S corporation stock is one of the more challenging aspects of estate planning. In addition to the usual issues associated with the disposition of any closely held business, S corporation rules impose limitations on the types of equity as well as the persons or entities who might otherwise be owners. These rules can limit the available scope of estate tax and other planning vehicles, and hence flexibility.  Therefore, the planner must be prepared to address whether other tax or practical considerations override the desirability of maintaining S status after the death of an owner, and if not, learn techniques for handling associated tax and family issues.\n \nCPA's - CPE Credit Note: To be awarded the full credits, you must be responding to three out of the four polling questions asked during the program on ZOOM.\n \nContinuing Education 60 minutes \n \nEPCSTL has requested approval for continuing education in the following areas: CTFA, CLE, CPE, CFP  \n \nCPE Information for CPAs\n \nThe sponsor assures that the program content and program level is appropriate for the intended participants.\n \nParticipants will: \n \nCPE Learning Objectives:\n \nAfter the program, the participant should be able to:\n Identify the limitations of S corporation equity and ownership. Identify the tax, family and practical issues associated with the disposition of S corporation stock. Identify traditional planning methods for S corporation owners. Discuss options to maintain S corporation status post-mortem. Identify alternative considerations which might override S corporation status. \nThe sponsor assures that the program content and program level is appropriate for the intended participants.\n \nParticipants will earn 1 CPE credit. \n \nField of Study: Specialized Knowledge \n \nAdditional Information:\n \nDelivery Method: Group Live/Group Internet Based\n \nProgram Level: Basic\n \nPre-requisite: NONE \n \nWho should attend: Anyone that is involved in Estate Planning\n \nRefunds and Cancellations: All attendees are required to register in advance.  If you reserve and are unable to attend, please cancel your reservation at least 3 working days in advance of the meeting to receive a refund or a credit for a future meeting. For more information regarding refund, complaint, and/or program cancellation policies please contact our offices at 314-520-3564.\n \nEstate Planning Council of St. Louis 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: www.nasbaregistry.org.\n \nNational Registry of CPE Sponsors Number 109467\n \n​CTFA\n \nCTFA 1.25 CE credit \n \nCFP\n \nUpon completion of this course, you should be able to:\n Identify the limitations of S corporation equity and ownership. Identify the tax, family and practical issues associated with the disposition of S corporation stock. Identify traditional planning methods for S corporation owners. Discuss options to maintain S corporation status post-mortem. Identify alternative considerations which might override S corporation status. \nSpeaker Bio: NORMAN S. NEWMARK is a partner at the law firm of McCarthy, Leonard & Kaemmerer, LC, a business and labor law firm based in Town and Country, St. Louis County, Missouri, where he heads the trust and estates/tax practice.\n \nMr. Newmark focuses his practice in the areas of corporate tax planning, tax controversies, estate and business succession planning, probate administration and fiduciary litigation.\n \nMr. Newmark is a Fellow of the American College of Tax Counsel and a Fellow of the American Bar Foundation.  He has taught corporate taxation as an adjunct professor of law at the Washington University in St. Louis School of Law (LLM in Taxation program). He has received a peer review rating of AV-Preeminent from Martindale-Hubbell (highest level of professional excellence), and currently serves as the vice chair of the Missouri Bar Taxation Committee.\n \nMr. Newmark is a frequent lecturer at continuing legal education events and has published articles in various legal publications including The Banking Law Journal and the University of Missouri Business, Entrepreneurship & Tax Law Review on various tax-related topics.\n \nMr. Newmark earned his B.A. degree, cum laude, from Boston University, and both his J.D. degree (Order of the Coif) and LL.M. in Taxation from the Washington University in St. Louis School of Law.\n \nHe is admitted to practice in Missouri, Oklahoma, and the U.S. Tax Court, and is an active member of the American Bar Association Section on Taxation (S Corporation Committee).\n \nContact information:\n \nnnewmark@mklaw.com or (314) 392-5200\n \n\n
SUMMARY:Business Succession for S Corporation Owners - Members Only - Estate Planning Council of St. Louis 
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