14APLLC: Advanced Partnership and LLC Taxation
If you have questions about this event, please call us at 952-831-2707.
Thursday, August 14, 2014
8:30am - 4:30pm Central Time
8 CPE ()
Minnesota Society of CPAs, Bloomington
Partnership tax issues are among the most challenging. The flexibility to draft special allocation provisions in partnership agreements is restricted for S Corporations. Make sure you understand the tax differences between these pass-through entities and learn how to support special allocations in partnership agreements. Examine Sec. 704(b) substantial economic effect provisions, capital account maintenance requirements, the allocation of liability rules in partnership taxation and more.
Major subjects
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Economic effect of partnership allocations
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Substantiality required for economic effect
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Capital account maintenance requirements
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Book minimum gain calculations
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IRS partnership audit techniques guide
Learning objective(s)
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Understand Sec. 704(b) substantial economic effect provisions required to support special allocations in partnership agreements
Who should take this program?
CPAs and tax advisers in public practice and those responsible for corporate joint venture reporting
Fees
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you are a
nonmember.
If you register, you will be charged
$349.00
(Standard Nonmember Fee).
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|
Standard Member Fee |
$299.00
|
 Standard Nonmember Fee |
$349.00
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