Surgent's Essentials of LLC Operating Agreements (Self-Study)

Code: JSDLLLC4

Date Valid for one year from purchase date
Format Self-Study (Downloadable PDF)
CPE credits CPE 4.0
Field(s)
of study
Taxes - Technical (4.0)
Fees
Standard member fee $65.00
checkmarkStandard nonmember fee $65.00

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Description

In this course we will cover key tax considerations necessary in understanding and structuring partnership and operating agreements. You will come away with understanding the most essential issues to consider and the tax consequences of various drafting and structuring choices.

Who should take this program?

CPAs who advise LLCs and partnerships on issues related to entity selection, formation, and tax strategy

Major subjects

  • Capital contribution
  • Capital accounts
  • Profits and loss allocation
  • Distributions
  • Liquidation

Learning objective(s)

  • Understand the most critical tax considerations involved in structuring an LLC or a partnership
  • Be able to analyze structuring options and identify tax consequences

Notes:

Course code Code JSDLLLC4
Sponsor Surgent
NASBA ID#: 103212
Level Intermediate
Format Self-Study (Downloadable PDF)
Prerequisites Prereq. Some experience with, and a working knowledge of, Subchapter K taxation
Advance
prep
None