20SS-0061: Surgent's Limited Liability Companies: Losses, Liquidations, Terminations, Continuations, and Sales (Self-Study)
Valid for one year from purchase date
Self-study - Downloadable PDF
4 CPE (4 technical) | 4 IRS CE
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The purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs.
Major subjects
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When are distributions taxable?
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Miscellaneous issues, including the critical difference between Section 736(a) and Section 736(b) payments
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Sales of an LLC interest -- holding period and hot asset issues
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Tax Cuts and Jobs Act of 2017 partnership and LLC provisions
Learning objective(s)
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Identify when distributions are taxable, including disguised sales and the tax on pre-contribution gain
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Discuss the tax consequences of a liquidation of a partner's interest
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Describe the options when a partnership terminates or continues following an acquisition or merger
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Explain the tax consequences of a sale of an interest and distinguish such consequences from the tax consequences when a partnership or LLC is acquired or merges into another LLC or partnership
Who should take this program?
CPAs with clients using the LLC or LLP structure who need to understand advanced issues, problems, and planning strategies
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