With this 4-hour course you will:

• Get details on how to dissolve a California corporation and LLC
• Learn how to report HSA distributions for federal and California purposes
• Review IRA basis and how to recover it
• Compare methods of holding title and associated tax effects
• See how to apportion income when a business operates in California and another state
  

Hours: 4 California CPE, 3.25 MCLE

This interactive course qualifies for 4 hours of CPE for CPAs, EAs, CTECs, and PAs, and 3.25 hours of General MCLE credit for California Attorneys. This course has been approved by the California Tax Education Council for 4 California hours of continuing education credit — CTEC No. 1019-CE-0277 for California taxes. This course has been designed to comply with the Department of the Treasury’s Director of Practice for Enrolled Agents. Advanced preparation is not required. Spidell is not a pre-approved National Registry of CPE Sponsor for self-study.

Must have attended Spidell’s 2009/10 California Tax Update Seminar to qualify for this course.