Learning Objectives:

• Learners will understand how business entities and tax designations differ, and where S corporations fit within those structures.
Learners will evaluate when an S corporation election makes financial sense for a counseling practice.
• Learners will identify the pros and cons of becoming an S corporation, including potential tax savings and compliance trade-offs.

CE Credit: 1 NBCC Hours; 0 CRCC Hours; 1 WA Hours; 0 APT Hours; 0 NAADAC Hours; 0 NY Hours; 0 Ethics Hours