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Federal Taxation of Partnerships & Partners

May 9 @ 8:30 am - 4:45 pm SA CPA Training Center $255 – $425

COURSE #: 2019050938

 

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

Tickets are not available as this event has passed.

Details

Date:
May 9
Time:
8:30 am - 4:45 pm
Cost:
$255 – $425
Event Categories:
,
Event Tags:
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Organizer

Robert Nelson, JD, CPA, Member, Dykema

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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