Webinar: 2024 Partnership Essentials: Review & Update
WB5473 | 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