Partnership Essentials: Review & Update
If you have questions about this event, please call us at 952-831-2707.
Tuesday, Feb. 27, 2024
9 a.m.-1 p.m. Central
4 CPE (4 technical) | 4 IRS CE
Course code: 23WA-8861
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This course examines the critical issues and special opportunities facing partnerships and their partners, as well as the relationship between limited liability companies and partnerships, with a focus on reporting tax basis capital accounts.
Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.
Major subjects
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Recent legislative, rules and tax developments impacting partnerships and their partners
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TCJA Section461(l) Excess Business Losses and Section163(j) Business Interest Expense
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Form 1065, Schedules K-1 and M-2
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Schedules K-2 and K-3 update
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Reporting partner
Learning objectives
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Define the tax consequences and various liabilities for both partnerships and LLCs
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Apply rules for reporting tax basis capital accounts
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Identify planning opportunities and potential pitfalls
Who should take this program?
- Practitioners with partnership clients and those seeking knowledge on thorny partnership issues
Pricing
Standard Member Fee |
$129.00
|
Standard Nonmember Fee |
$129.00
|
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If you have questions about this event, please call us at 952-831-2707.