Surgent's Limited Liability Companies: Losses, Liquidations, Terminations, Continuations and Sales
Valid for one year from purchase date
Self-study - Downloadable PDF
4 CPE (4 technical) | 4 IRS CE
Course code: 24SS-0054
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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
Learning objectives
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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?
- Accounting and financial professionals with clients using the LLC or LLP structure who need to understand advanced issues, problems, and planning strategies
Pricing
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Standard Member Fee |
$79.00
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 Standard Nonmember Fee |
$79.00
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