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Federal Taxation of Partnerships & Partners

September 26 @ 8:30 am - 4:30 pm SA CPA Training Center $255.00 – $425
Course Number: 2018092638

Nonmembers CPAs pay an additional $21.25 per credit hour for CE classes; nonmember CPAs will be held responsible for paying this additional amount.

The purpose of this course is to provide a comprehensive understanding of basic and advanced partnership/LLC tax issues as well as an in-depth analysis of new Section 199A (Qualified Business Income 20% Deduction) for planning and reporting purposes. Specifically, the course will address the following issues:

  • formation issues (i.e. taxability, profits interests)
  • new 3 year holding period for carried interests
  • new Section 199A (Qualified Business Income 20% Deduction)
  • new business interest expense 30% limitation
  • new choice of entity considerations
  • distribution planning
  • special allocations
  • capital accounts
  • sections 704c, 704(b), 736, 751 and 754
  • debt allocation and losses
  • partnership agreements
  • K-1s and Form 1065
  • Texas Franchise Tax planning
  • IRS audit considerations

 

Learning Objective(s):

To provide a comprehensive understanding of basic and advanced partnership/LLC tax issues as well as an update on tax law changes.

 

Prerequisites: The method of presentation is group-live instruction and the program level is basic. There are no prerequisites for this course nor is there any advanced preparation required

Tickets

Details

Date:
September 26
Time:
8:30 am - 4:30 pm
Cost:
$255.00 – $425
Event Categories:
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Event Tags:
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Organizer

Robert Nelson, JD, CPA, Member, Dykema Cox Smith

Venue

SA CPA Training Center
901 NE Loop 410
San Antonio, TX 78209 United States
+ Google Map
Phone:
(210) 828-2722
Website:
/contact/#Directions
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