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Webinar

2024 Partnership Essentials: Review and Update

If you have questions about this event, please call us at 952-831-2707.

Tuesday, Jan. 7, 2025
11 p.m.-3 a.m. Central
4 CPE (4 technical)  |  4 IRS CE

Course code: 24WA-195A
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Alternate dates & more options


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 kori.herrera@acpen.com.

Major subjects

  • Recent legislative, rules and tax developments impacting partnerships and their partners
  • Transfer of partnership interests
  • TCJA §461(l) Excess Business Losses and §163(j) Business Interest Expense
  • Importance of capital accounts
  • Form 1065, Schedules K-1 and M-2
  • Schedules K-2 and K-3 update
  • Reporting partner capital accounts
  •  Effect of the Ceiling Rule
  • Alternative and Remedial Methods
  • Effect on financial capital accounts
  • Tax basis capital accounts

Learning objectives

  • Define the tax consequences and various liabilities for both partnerships and LLCs
  • Apply rules for reporting tax basis capital accounts
  • 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
checkmark Standard Nonmember Fee $129.00
Our records indicate you are a nonmember. If you register, you will be charged $129.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

More program information

Instructor Douglas Van Der Aa, CPA, JD
Location Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (4.0)
Level Intermediate
Format Group Internet Based
Sponsor Business Professionals' Network, Inc.
NASBA ID#: 107810
Prerequisites Prereq. Basic working knowledge of partnerships and LLCs taxation
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date.
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If you have questions about this event, please call us at 952-831-2707.