This seminar is a review of the basic rules with regard to corporations, and the special rules for the qualification and operation of Subchapter S corporations, including: eligibility to elect S corporation status, special tax rules, and more. You will find the information useful both for your clients and for your own practice! This was presented by the OSB Solo and Small Firm Section. (MCLE credit extended to 6/17/2026.)
The ABCs of S Corporations: Making Sense of the S Corporation Rules (MCLE credit extended to 6/17/2026.)
Downloadable MP3
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IMPORTANT NOTICES
This material is provided for informational purposes only and does not establish, report, or create the standard of care for attorneys in Oregon, nor does it represent a complete analysis of the topics presented. Readers should conduct their own appropriate legal research. The information presented does not represent legal advice. This information may not be republished, sold, or used in any other form without the written consent of the Oregon State Bar Professional Liability Fund except that permission is granted for Oregon lawyers to use and modify these materials in their own practices.
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