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Surgent's Guide to Understanding the At-Risk Basis Rules and Form 6198 (UARB)
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Many tax clients with losses from their S corporations, partnerships, and multiple-member LLCs treated as partnerships will want to use these losses to offset their other income from other sources. This program explains when, why, and how the at-risk rules apply to allow or to prevent the owner of a pass-through entity from taking a loss from a pass-through entity and using it to offset other income. This program is extremely helpful for anyone with pass-through entity clients.

7/29/2015
When: 7/29/2015
11:00 AM - 1:00 PM
Where: Webcast/Webinar
Presenter: Mike Tucker, Ph.D., LL.M., J.D., CPA | Lance Weiss, CPA, CVA
Contact: April Deneault
801-834-6634

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Many tax clients with losses from their S corporations, partnerships, and multiple-member LLCs treated as partnerships will want to use these losses to offset their other income from other sources. This program explains when, why, and how the at-risk rules apply to allow or to prevent the owner of a pass-through entity from taking a loss from a pass-through entity and using it to offset other income. This program is extremely helpful for anyone with pass-through entity clients.

Objectives:

* Understand how a client determines his or her at-risk basis in his or her pass through entity * Understand how the at-risk basis calculation differs from a regular basis calculation * Calculate the amount of an investor's annual at-risk basis * Understand the structure of IRS Form 6198 and how it relates to calculating a taxpayer's at-risk basis

 

Major Subjects: 

* Basis and at-risk basis * How to calculate the amount of annual at-risk basis * How to prepare Form 6198 * When activities may be aggregated for at-risk purposes * Qualified nonrecourse financing

 

Designed For:

Any tax practitioner wishing to understand the at-risk rules and how they apply to losses allocated to the owners of pass-through entities


Prerequisite: A basic understanding of the tax rules relating to partner basis and S corporation shareholder basis

Advanced Prep: None

 

Speaker: Mike Tucker, Ph.D., LL.M., J.D., CPA | Lance Weiss, CPA, CVA

Vendor: Surgent McCoy

Field of Study: Taxes (2)

Level: Intermediate

CPE Credit: 2 Hours

Acronym: UARB

 

Registration Fees: $89

  

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