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
Your Price: $99.00

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