|Full time Accounting Educator:||None|
We'll cover important planning strategies and have some fun along the way. In this course, we'll cover real-world strategies that will help reduce your clients' tax liabilities.
CPAs and CPA aspirants in public practice, and tax staff in private practice who have a minimum of two years of partnership taxation experience.
- How the TCJA changes to technical partnership terminations work
- Determine how to allocate items of income, gain, loss, deduction and liabilities among partners/members to reflect the economic arrangements
- Determine the consequences of “selling” a partnership or LLC interest
- Determine the basis of property following distributions and various planning opportunities
- Determine when and which elections should be made as it relates to distributions or transfers of interests in partnerships
- Allocations of income under Sec. 704(b)
- Self-employment taxes for LLC members.
- Allocations with respect to contributed property
- Allocations of liabilities and related deductions under Secs. 752 and 704(b)
- Distribution rules
- Adjustments to the basis of property
- Sale or exchange of an interest in an entity taxed as a partnership
This event has already passed. If you have any questions, please contact us at 503-641-7200 or email email@example.com.