Webinar: 2024 Partnership Essentials: Review & Update

WB1187  |  Course  |  Intermediate  |  Scheduled

Description

This course examines the critical issues and special opportunities facing partnerships and their partners, as well as the relationship between limited

Credits

Number of Credits Type of Credits
4.00 Taxes

Designed For

Practitioners with partnership clients and those seeking knowledge on thorny partnership issues

Prerequisites

Basic working knowledge of partnerships and LLCs taxation

Highlights

Recent legislative, rules and tax developments impacting partnerships and their partners

Transfer of partnership interests
TCJA 461(l) Excess Business Losses and 163(j) Business Interest Expense
Importance of capital accounts
Form 1065, Schedules K-1 and M-2
Schedules K-2 and K-3 update
Reporting partner capital accounts
 Effect of the Ceiling Rule
Alternative and Remedial Methods
Effect on financial capital accounts
Tax basis capital accounts

Objectives

Define the tax consequences and various liabilities for both partnerships and LLCs

Apply rules for reporting tax basis capital accounts
Identify planning opportunities and potential pitfalls

Preparation

None

Notes

This webcast is provided by ACPEN. After registering for the course, you will receive an email from ACPEN with instructions for logging in to the webcast and obtaining your eMaterials.

Prices

Member (Early Bird)
$129.00
Non-Member (Early Bird)
$159.00
Member
$129.00
Non-Member
$159.00
Your Price: $159.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.

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