Whether you operate as an LLC, S-Corp, or C-Corp, the IRS has introduced some critical tax changes for 2025 that could impact your bottom line. Understanding these changes isn’t just about compliance; it’s about making smarter financial decisions for your business

Stay ahead of the curve with the most powerful C Corporation tax update of 2025. C Corps continue to evolve under changing tax policy, bringing unprecedented opportunities -and new compliance traps. Join this class to understand latest developments, high-stakes planning strategies, and IRS risk areas impacting C Corporations. This course is your roadmap to leveraging C Corp tax benefits, navigating post-TCJA and OBBB Act changes, and capitalizing on the surge of Qualified Small Business Stock (§1202) opportunities before year-end.

Learning Objective:

By the end of this course, you will be able to:

• Apply critical 2026 federal tax law changes impacting C Corporations
• Navigate the OBBB Act's ripple effects on planning and compliance
• Identify lucrative §1202 qualified small business stock strategies
• Avoid costly pitfalls in charitable contribution deductions for C Corps
• Prepare your clients and your practice for the 2026 C Corp tax environment.

Session Highlights:

• 2026 IRS Updates & S Corp Considerations
• C Corporation Tax Rates Evolution: Pre-TCJA, post-TCJA & OBBB Act implications
• Opening the floodgates of §1202 qualified small business stock (QSBS): Unlocking powerful tax-free gain strategies.
• IRS Audit Trends for C Corps: What the IRS is targeting in 2026
• Inflation Adjusted Limits & Phase-Outs: Key benchmarks you must know
• Buy-Sell Agreements & Valuation Shifts: Looking structure changes in the eye
• Charitable Contribution Chaos: New deduction traps & planning tactics
• C Corps vs. Pass-Through Entities: Competitive analysis for entity selection
• Ways to calculate taxable wages and liabilities to minimize IRS discrepancies

Credits and Other Information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• NASBA Sponsor: 146439
• IRS Course ID: PJGWS
• Attendance Requirement: Yes
• Session Duration: 2 Hours
• Case Studies and Live Q&A session with speaker
  • PowerPoint presentation for reference

Who Will Benefit:

• Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Tax Professionals
• Accountants
• Bookkeepers
• Payroll Professionals
• Human Resources Professionals
• Compliance Professionals
• Accounting Personnel
• Other professionals involved in tax preparation or planning for small businesses

Coder Archives 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.

Speaker Profile:

Pat Garverick is a Certified Public Accountant who currently lives in the Phoenix, Arizona area. He began his career in public accounting in 1988 after obtaining his Bachelor of Science in Business Administration (BSBA) in Accounting from The Ohio State University. After receiving his Master of Taxation (MT) degree from Arizona State University in 1992, Mr. Garverick began operating his own tax and financial planning business. He also started writing, reviewing, and teaching tax and financial planning continuing professional education courses around the country.