Administrative Adjustment Requests (AARs): Typical Scenarios, Push-Out and Pull-In Elections, Completing Related Forms
A live 110-minute CPE video webinar with interactive 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 of 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.
Outline
- Amending partnership returns
- Amended returns
- Superseding returns and other alternatives
- AARs
- 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
Benefits
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
Faculty

Gregory T. Armstrong
Director
KPMG
Mr Armstrong is a Director at KPMG Washington National Tax - Practice, Procedure, & Administration.
| Read MoreMr Armstrong is a Director at KPMG Washington National Tax - Practice, Procedure, & Administration.
CloseMs. Stockwell is a Tax Manager at KPMG US.
CloseEarly Discount (through 06/27/25)
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CPE processing must be ordered prior to the event.
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CPE On-Demand