Administrative Adjustment Requests (AARs): Typical Scenarios, Push-Out and Pull-In Elections, Completing Related Forms
Recording of a 110-minute CPE webinar with Q&A
This webinar will walk tax practitioners through the reporting responsibilities for administrative adjustment requests (AARs) and explain when an AAR is required or should be considered. Our panel of partnership and procedure professionals will address the initial determination whether an AAR is required, considerations relevant to that determination, and the common forms that could be required using actual examples of typical situations. The panel will also address the effect an AAR, once filed, has on the partnership’s partners.
- Amending partnership returns
- Amended Returns
- Superseding returns and other alternatives
- Preparing Form 1065-X or Form 8082 – Notice of Inconsistent Treatment or AAR
- Reporting push-out adjustments
- Typical scenarios and examples
- Effects on partners of receiving Form 8986
The panel will review these and other critical issues:
- When should a partnership consider making a push-out election?
- Which partnerships can file a 1065-X?
- Properly completing an AAR utilizing Form 8082 or Form 1065-X
- Examples of completing an AAR
- Key considerations before filing an AAR
- Effects on partners
Mr. Chan is a managing director of the Passthroughs Group of KPMG’s Washington National Tax (WNT) Practice with... | Read More
Mr. Chan is a managing director of the Passthroughs Group of KPMG’s Washington National Tax (WNT) Practice with more than 15 years of business experience. He works with partnership clients across a variety of industries, modeling the tax consequences of partnership transactions, developing complex allocation templates, and writing memorandums and opinions on partnership technical issues.Close
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CPE credit is not available on downloads.