Start with the work the owner performs, then follow the money through payroll, distributions, reimbursements and shareholder basis. An S corporation election creates a reporting system; the election alone does not establish a tax benefit.
This index provides an ordered reading path for additional education alongside the book. The pages are original companion material, not reproduced book chapters. Start with the decision closest to your facts, then review the adjacent reporting and cash consequences before implementing a strategy.
Six focused guides with worked examples
- S Corporation Salary Before Distributions: A Worked Planning Example
A profitable S corporation owner needs a compensation analysis before choosing distributions. This guide explains how to connect actual services, payroll and the cash available for distributions.
- S Corporation Stock and Debt Basis: Why a K-1 Loss May Be Suspended
A K-1 loss does not automatically become a current personal deduction. Follow a simple basis example and learn which records support an S corporation shareholder's loss.
- S Corporation Accountable Plans: Building a Reimbursement File
Business reimbursement works best when the policy, expense evidence and payment records agree. Use this guide to organize owner expense reimbursements without treating every personal purchase as a deduction.
- More Than 2 Percent S Corporation Owners: Health Insurance Coordination
Owner health insurance requires coordination between the company, payroll and the personal return. Learn why paying a premium is only one part of the deduction review.
- S Corporation Retirement Contributions: Wages and Distributions Matter Differently
An S corporation retirement model must distinguish wages from distributions. Use a planning example to connect owner compensation, employee coverage and contributions.
- S Corporation Losses and the 2026 Excess Business Loss Limit
A shareholder can clear the basis and passive activity tests and still face Section 461(l). Learn how the 2026 excess business loss limitation fits an S corporation loss review.
How to use the examples
Each illustration isolates one planning question so the arithmetic or record requirement is visible. It does not provide a complete return calculation. Bring your actual ownership, payment, asset and prior-return records to a review, then replace the assumed inputs. Record which facts would change the conclusion, who is responsible for implementation and what must be completed before the filing or payment deadline.
AE Tax Advisors case studies and engagement resources
Compare the related published case-study collection, the reporting methodology and how AE approaches an engagement. These case reports are publisher-reported examples and do not establish typical results. A strategy that appears in a case may require materially different treatment for another taxpayer.
More AE book learning indexes
Use the IRS references attached to each guide for the rule framework. General federal education is not a substitute for current-year instructions, state analysis or professional review of your complete facts.
Discuss your planning facts with AE Tax Advisors
Bring the records identified in this guide to a discovery conversation with AE Tax Advisors. Start with the decision you need to make, the year affected and the assumptions that need verification.