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Partnership & LLC Taxation: Cutting-Edge Tax Strategies for Entities Taxed as Partnerships 4173205C
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Address important planning strategies and have some fun along the way. In this course, learn about real-world strategies that help reduce your clients' tax liabilities.

 Export to Your Calendar 8/4/2017
When: 9:30 AM to 5:00 PM
Where: Webcast
CALCPA
4173205C
United States
Presenter: George Koutelieris, CPA, MS
Contact: April Deneault
801-466-10273


Online registration is available until: 8/4/2017
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Curriculums:   Partnerships and LLCs,Individual Tax Planning and Return Preparation

NASBA Credit Category:  Taxes

CPE Hours:  8

Description

Address important planning strategies and have some fun along the way. In this course, learn about real-world strategies that help reduce your clients' tax liabilities.

Materials are provided as an ebook.



Major Subjects

  • 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

Objectives

  • 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.

Level:  Intermediate

Designed For

CPAs and CPA aspirants in public practice and tax staff in private practice who have a minimum of two years experience in partnership taxation.

Advanced Prep:

None.

Prerequisite

Some knowledge of partnership and real estate federal taxation.

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