Webinar: Understanding Partnership Taxation: PTE Elections, 754 Elections,and Selling a Partnership Interest
WS842 | Course | Intermediate | Scheduled
Description
Partnership tax law is always difficult. However, when certain transactions come up, not knowing how to handle them can be costly to clients and pract
Credits
| Number of Credits | Type of Credits |
|---|---|
| 2.00 | Taxes |
Designed For
Tax and financial advisors who have partnership clients
Prerequisites
Basic understanding of tax rules for flow-through entities
Highlights
- Notice 2020-75: PTE elections
- What is a 754 election?
- What if a 754 election is not in effect?
- Tax implications of a partnership interest sale on the seller
- Look-through provisions
Objectives
- Identify when a pass-through entity is able to deduct state taxes it pays at the entity level
- Recognize the tax implications of hot assets in the sale of a partnership interest
- State the character of a gain on the sale of a partnership interest
Preparation
None
Notes
This webinar is provided by Surgent. After registering for the course, you will receive an email from Surgent with instructions for logging in to the webinar and obtaining your eMaterials.
You may confirm that your computer meets the minimum requirements by visiting: https://www.surgentcpe.com/webinartest/.
Prices
- Member (Early Bird)
- $99.00
- Non-Member (Early Bird)
- $99.00
- Member
- $99.00
- Non-Member
- $99.00