Partnership Formation & Operation: Tax Considerations Webinar (4 Hours)

Qualifies for Year-Long Passes!

Partnership Formation & Operation: Tax Considerations Webinar (4 Hours)

CPE Credit: 4 Hours

Price: $229.00

NASBA Field of Study: Taxes



The tax rules for partnerships are complex, and the need for tax professionals to understand the opportunities and pitfalls that these rules present has never been greater.

This webinar will provide an overview of the key aspects of partnership law and their tax implications, including the types of partnerships and limited liability companies/partnerships and how they interact.


Introduction to Partnerships

  Partnership entity

  Key aspects of partnership law and tax implications

  Review types of partnerships and Limited Liability Companies/Partnerships

  Electing out of Subchapter K

  Check-the-box regulations

Operational Issues

  Tax year and accounting methods

  Items required to be stated separately

  Partnership and partner elections

  Other operational issues

Formation of the Partnership

  Contributions of property and cash, no gain or loss

  Contribution of property if fair market value and basis differ under Section 704(c) rules

  Contribution of services in exchange for a partnership interest

LEARNING OBJECTIVE  To teach tax professionals about the important components of partnership law and how they impact taxation.

PREREQUISITE  Basic knowledge of federal taxation.    ADVANCE PREPARATION  None.    PROGRAM LEVEL  Basic.
NASBA FIELD OF STUDY  Taxes.    DELIVERY METHOD  Group Internet-Based.



W. Stewart Connard, CPA


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