This is a 4-hour live video conference (4 CPE credits) led by Cory J. Bilodeau, Esq., LL.M., who has been a practicing tax attorney for over 14 years.
This is a targeted 4-hour live video seminar on hot topics in partnership taxation. This seminar will focus on key partnership tax issues beginning with the formation and capitalization of partnerships. Special attention will be paid to property contributions and allocation of partnership liabilities. Other hot topics include tax basis capital account maintenance and reporting requirements as well as an update on recent IRS decisions and guidance including interpretive guidance from the IRS Chief Counsel. In recent guidance, the Chief Counsel highlighted a pitfall of the new partnership BBA audit rules in determining when partner tax attributes may be taken into account. We also will discuss the MA Elective Taxation of Pass-Through Entities such as partnerships and LLCs treated as partnerships that is effective for taxable years beginning on or after 01/01/2021!
This seminar can be purchased for
$195.00!
| Course No: | LIVE-PARTER-005 |
| Recommended CPE: | 4.00 |
| Delivery Method: | Group Internet Based - Webinar |
| Date Offered: | 12/2/2021 6:00 AM - 9:30 AM |
| Level of Knowledge: | Update |
| Prerequisites: | CPA, EA, Attorney, CPF, or other practitioners with 2 or more years of work experience and some familiarity with the subject matter |
| Advanced Preparation: | None, but registrants are encouraged to review the handout material before participating in the live video conference |
| Recommended Field of Study: | Seminar - Live $$$
|
|
|
|
Learning Objectives
- To identify and resolve various issues involving partnership taxation.