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Surgent's Best Ideas for Getting Money and Property Out of the Flow-Through Entity (BIGM)
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Clients who own interests in pass-through entities are obviously intent on receiving cash and property distributions from such entities at the lowest possible tax cost. This program will cover the rules governing how and when distributions from pass-through entities are taxable and the character of the gain or loss associated with such distributions.

7/12/2016
When: Tuesday, July 12, 2016
11:00 AM - 1:00 PM
Where: Webinar/Webcast
United States
Contact: April Deneault
801-466-8022


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Acronym BIGM
CPE 2 hours
Category
Taxes
Level Intermediate
Vendor Surgent
Who should attend

Any tax practitioner who advises owners of pass-through entities or who prepares Forms 1120 and 1065

Prerequisite
Basic understanding of the income tax rules impacting pass-through entities
Fees: Early Bird
Standard
Member N/A
$89
Non-Member: N/A
$109

The Member rate applies to UACPA members and reciprocal state society members. To register online, use the ‘Register’ button above. To register by phone, call the UACPA at 801.466.8022, Monday through Friday, 8am to 4pm.

Description 
Clients who own interests in pass-through entities are obviously intent on receiving cash and property distributions from such entities at the lowest possible tax cost. This program will cover the rules governing how and when distributions from pass-through entities are taxable and the character of the gain or loss associated with such distributions.

Major Topics

  • How cash and property distributions from a partnership (or multiple member LLC treated as a partnership) to a partner or member are taxed
  • When partnership distributions to partners are subject to self-employment tax
  • How the tax on net investment income impacts partnerships and S corporation income distributions and allocations
  • The taxation of S corporation distributions and allocations
  • Maximizing the tax benefit associated with an S corporation distribution of earnings and profits
  • Reasonable compensation for S corporation shareholder/employees

Objectives

  • Understand the taxation of pass-through entity distributions of cash and property
  • Compare the options owners of pass-through entities have of receiving entity distributions
  • Select the distributional alternative(s) that minimize income and self-employment tax to the owners of pass-through entities

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