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Partnership Preferred Returns: Identifying Capital Shifts and Recharacterization Risks
December 12, 2019 CPE, EA Live Webinar

This webinar will provide partnership advisers and tax professionals with a thorough guide to the allocation and reporting challenges of partnerships with preferred return provisions in their operating agreements. The panel will discuss the tax risks to individual partners with preferred returns, de... Read More

Remedies for Partnership Form 1065 Errors Resulting from Tax Reform and Centralized Audit...
Fixing Missed or Incorrect Elections, Superseding Returns, Change of Partnership Represent...
October 30, 2019 CPE, EA Download

This webinar will provide tax professionals and advisers with a critical early look at available measures to correct errors on Form 1065 U.S. Return of Partnership Income arising from specific provisions of the 2017 tax reform law. The panel will focus on the recent IRS guidance allowing certain par... Read More

Tax Reporting of Fund Managers' Profit Grants: Carried Interest Rules for Partnerships
Determining Applicable Partnership Interests, Eligible Services, and the Three-Year Holdin...
September 25, 2019 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a practical guide to the compliance challenges and planning opportunities found in the carried interest provisions in the new tax reform law. The panel will discuss the treatment of a partnership grant of a profits interest whe... Read More

U.S. Partnerships With Foreign Partners: Navigating Withholding, Informational Reporting a...
Determining ECI, FDAP, FIRPTA Income Classifications, Treaty Benefits, Basis Adjustments a...
August 22, 2019 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough and practical guide to the issues faced by U.S. partnerships with foreign partners. The panel will discuss the various withholding requirements for non-U.S. partners, treaty structures (including limitation on benefi... Read More

Mastering Partnership Minimum Gain Chargeback Provisions for the Tax Professional
Reporting Requirements, Allocations and Planning Opportunities for Non-Recourse Deduction...
July 11, 2019 CPE, EA Download

This webinar will give tax advisers and professionals an in-depth and practical guide to understanding the planning opportunities and compliance requirements that arise from "minimum gain chargeback" provisions in partnership agreements. The panelist will go into detail on the impact of chargeback p... Read More

New 2018 Schedule K-1 Items for Partnership Returns: Meeting Complex Compliance Issues
Expanded Partnership Liability Share Reporting, Additional Basis Identification Requiremen...
June 26, 2019 CPE, EA Download

This webinar will provide partnership advisers and compliance professionals with a practical guide to the challenges of preparing a Schedule K-1 beyond basic reporting of income and loss carried through from Form 1065, with a specific focus on new line items added as part of the 2017 tax reform law.... Read More

Section 704(c) Capital Account Book-Ups: Revaluation of Partnership Assets
Triggering Events for Revaluations, Effects of Revaluations on Allocations of Tax Items
June 13, 2019 CPE, EA Download

This webinar will provide tax advisers with a practical guide to the complexities of capital account revaluations or "book-ups" under Section 704. The panel will detail the circumstances and events under which a partnership may revalue its property to FMV to adjust the capital accounts of its member... Read More

Correcting Capital Account Mistakes and Errors on Partnership Returns
A Comprehensive Guide to Corrections, Allocations and "True-Ups" of Capital Accounts
May 22, 2019 CPE, EA CPE On-Demand, Download

This webinar will provide tax professionals and advisers with an in-depth and practical guide to the accounting and tax disclosure requirements to correct and adjust capital account balances. The panel will focus on the mechanics of both book entries and tax reporting and will offer concrete example... Read More

Section 461(l) Excess Business Loss Limitations for Non-Corporate Taxpayers
Excess Business Losses: What Are They and What to do With Them
May 15, 2019 CPE, EA Download

This webinar will provide tax advisers with a practical exploration of the loss limitation rules of Section 461(l) for non-corporate taxpayers passed in the 2017 tax reform bill. The panel will discuss what items are included or excluded in the business loss calculations, the effect of such a loss a... Read More

Composite Returns and Nonresident Withholding for Pass-Through Entities: Navigating the Mu...
Determining Whether to File Composite Returns, Dealing With Withholding Requirements
May 7, 2019 CPE CPE On-Demand, Download

This webinar will offer tax professionals a deep dive into composite tax provisions and withholding requirements of pass-through entities with nonresident shareholders and partners. The panel will provide an advanced level look at the specific issues facing tax advisers to pass-through entities rega... Read More

Series LLCs: Tax Planning and Wealth Transfer Opportunities
Segregating Asset Ownership and Business Lines, QBI Deduction, State Law Comparisons
April 24, 2019 CPE, EA Download

This webinar will provide tax professionals and family office advisers with a practical guide to the tax, business operations, and wealth transfer planning opportunities of using series LLCs. The panel will provide an overview of series structures in various states, discuss the accelerating evolutio... Read More

IRC 1446 Withholding Requirements for Foreign Partner's Effectively Connected Income: Form...
Special Rules for Real Estate Partnerships, Partner-Level Adjustments, Overpayment Rules,...
February 20, 2019 CPE, EA Download

This webinar will provide an in-depth practical guide to reporting partnership withholdings for non-U.S. partners on U.S. effectively-connected income (ECI) under IRC Sections 1445 and 1446. The webinar will go beyond the basics of the ECI rules to offer line-by-line guidance on calculating required... Read More

Multistate Tax Treatment of Multi-Tier Partnerships: Navigating State Rules For Nonresiden...
Determining Treatment of Lower-Tier Apportionment Factors, Meeting Withholding and Composi...
November 8, 2018 CPE CPE On-Demand, Download

This webinar will provide tax advisers and compliance professionals with a practical guide to navigating the multistate reporting complexities involved in multi-tiered partnerships. The panel will outline various state rules governing apportionment of income from lower-tier pass-through entities, wi... Read More

IRC 751 "Hot Assets": Calculating and Reporting Ordinary Income on Disposition of Partners...
November 1, 2018 CPE, EA Download

This webinar will provide accounting and tax professionals with a deep dive into the tax treatment of so-called Section 751 "hot assets" when a partner disposes of his or her partnership interest. The panel will discuss identifying, calculating and reporting of ordinary income from hot assets in the... Read More

New Section 199A Qualified Business Income Regulations: Definitions, Thresholds, Exclusion...
Planning Opportunities and Anti-Abuse Provisions in the New Rules
October 18, 2018 CPE, EA Download

This webinar will provide partnership tax advisers and compliance professionals with an in-depth guide to the Service's recent Section 199A Qualified Business Income (QBI) deduction regulations. The panel will offer particular focus on the aggregation rules, the definitions of specified services, an... Read More

Reconciling GAAP Basis and Tax Basis in Partnership Income Tax Returns and K-1 Schedules
704(b) Book-Ups, Potential Impact of IRS Centralized Audit Regime on ASC 740 Reporting for...
July 25, 2018 CPE, EA Download

This webinar will provide tax preparers and compliance professionals serving partnerships and LLCs with a robust and practical guide to reconciling GAAP and tax basis accounting in preparing partnership income tax returns and K-1 schedules. The panel will discuss complex book-to-tax adjustments spec... Read More

Tax Planning and Reporting for Partnership Equity Compensation Grants
Basis Adjustments, Avoiding Gain Recognition, Section 83 Elections and Deferred Compensati...
May 30, 2018 CPE, EA Download

This webinar will provide tax advisers to partnerships and LLCs with guidance on tax planning opportunities and reporting requirements involved in granting equity compensation as payment for services. The panel will detail the tax consequences of equity grants, available elections and required repor... Read More

Calculating New IRC 199A Qualified Pass-Through Business Income Deduction
Determining QBI, Eligible Entities, Phase-Ins, Carry-Forwards, Wage and Capital Limitation...
May 10, 2018 CPE, EA CPE On-Demand, Download

This webinar will guide partnership tax advisers and compliance professionals in calculating the Section 199A Deduction of Qualified Business Income of Pass-Through Entities, which is central to the new tax overhaul/reform legislation. The panel will detail activities eligible for the deduction, des... Read More

Reverse 704(c) Allocations: Partnership Revaluations, Triggering Events, and Recent IRS Gu...
January 10, 2018 CPE, EA Download

This webinar will provide tax advisers with a practical guide and drill-down into the complexities of reverse allocations under Section 704(c). The panel will detail the specific circumstances and events under which a partnership may undertake a revaluation through reverse allocation and describe pe... Read More

Short Year 1065 Returns for Terminated Partnerships: Avoiding Penalties For Failure to Rep...
IRC 708(b) Filing Requirements and Reporting Prior and Successor 754 Elections
November 8, 2017 CPE, EA Download

This webinar will provide tax advisers with a practical guide to completing "short year" Form 1065 Partnership Income Tax returns. The panel will discuss the rules governing short-year filings and will focus on technical terminations of existing partnerships that continue business activities as lega... Read More

Section 754 Elections on Form 1065: Making Valid Elections, Seeking Relief For Missed or I...
Mastering the Mechanics of Election Statements, Schedule K-1, Section 301.9100 Relief and...
October 11, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a thorough, practical guide to the mechanics of reporting a Section 754 election on a partnership's Form 1065 return. The panel will discuss making the election and will detail available relief in instances where a partnership... Read More

Reporting Full and Partial Redemptions of Partnership and LLC Interests
IRC 754 Elections, Section 736(b) Payments, Character and Timing of Gain, Installment Sale...
September 19, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with specific and practical guidance to navigating the tax rules that apply to the redemption of LLC or partnership interests. The panel will discuss both partial and complete redemptions, outline available elections, and identify c... Read More

Multistate Tax Treatment of Multi-Tier Partnerships: Navigating State Rules For Nonresiden...
Determining Treatment of Lower-Tier Apportionment Factors, Meeting Withholding and Composi...
August 31, 2017 CPE CPE On-Demand, Download

This webinar will provide tax advisers and compliance professionals with a practical guide to navigating the multistate reporting complexities involved in multi-tiered partnerships. The panel will outline various state rules governing apportionment of income from lower-tier pass-through entities, wi... Read More

Form 8865 Reporting of Foreign Partnership Income and Navigating Rules for Allocable Share...
August 3, 2017 CPE, EA Download

This webinar will provide tax advisers and return preparers with insights on handling complex challenges when completing Form 8865 and its associated schedules. The panel will explain approaches for correctly identifying taxpayer category, determining allocable share of foreign income, and avoiding... Read More

Hedge Fund Partnership Form 1065 Returns: Identifying Fund Structures and Preparing Tax Fi...
Navigating Mark-to-Market Rules, Straddles, and Fund Manager Income Reporting Rules
June 6, 2017 CPE, EA Download

This webinar will provide tax advisers with a practical introduction to the complexities of preparing a Form 1065 return for a hedge fund or private equity fund partnership. The panel will offer guidance on income classification rules, mark-to-market elections, and preparation of key schedules inclu... Read More

Section 704(c): Contributions of Appreciated or Depreciated Property to Partnerships and L...
Navigating Complex Allocation Rules, Curative and Remedial Allocations, Elections, and Ant...
May 25, 2017 CPE, EA Download

This CLE/CPE webinar will provide tax advisers with a thorough and practical guide to navigating the complex requirements of Section 704(c). The panel will go in depth to identify contributed property subject to Section 704(c), and will discuss available elections to allocate gain and loss. Read More

Tax Treatment of Compensation to Service Provider Partners: Navigating New IRS Prohibition...
Reporting Payments to and Benefit Plans for Service Provider Partners, Structuring Grants...
May 9, 2017 CPE, EA Download

This webinar will address the recent IRS regulations prohibiting a partnership from treating a partner who owns a single-member LLC as an employee. The panel will discuss the rules within the broader framework of structuring and reporting compensation for partner/employees. The program will review s... Read More

Interpreting Partnership Agreements and Reporting Terms on Form 1065
Identifying Ambiguous or Contradictory Provisions, Recognizing Opportunities for Section 7...
February 21, 2017 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a comprehensive guide to navigating the complexities of interpreting partnership operating agreements and applying key provisions to the Form 1065 return and accompanying schedules. The panel will offer practical suggestions fo... Read More

Partnership Terminations: Mastering Section 708
Filing Short Year Returns, Revisiting Elections, Amortization Opportunities, Basis Adjustm...
January 25, 2017 CPE, EA Download

This webinar will provide tax advisers with a comprehensive and practical guide to partnership terminations. The panel will discuss identifying termination events, election strategies, short-year reporting, and partner-specific considerations in reporting partnership terminations. Read More

Mastering Form 8582 Passive Activity Loss Reporting: An Advanced Program on Calculations,...
January 11, 2017 CPE, EA Download

This webinar will provide tax advisers with an advanced guide to calculating and allocating passive activity losses. The panel will go beyond the basics on the passive activity rules and will offer a comprehensive, practical guide to mastering the complexities of calculating passive activity losses... Read More

Reporting UBTI and UBIT in Partnerships and S Corporations: Mastering K-1 Disclosures for...
Key Box 20V Reporting, Footnotes and Separate Disclosures, and UDFI Exemptions
September 29, 2016 CPE, EA CPE On-Demand, Download

This webinar will provide a comprehensive and practical guide into the rules governing Unrelated Business Income Tax (UBIT) on Unrelated Business Taxable Income (UBTI) as applied to partnerships and S corporations. The panel will discuss the reporting requirements imposed on tax advisers serving pas... Read More

Mastering Section 263A UNICAP Reporting for Partnerships and S Corporations: Getting K-1 D...
Navigating Requirements for Tiered Partnerships, Footnote Disclosures and Interest Capital...
September 8, 2016 CPE, EA Download

This webinar will provide tax preparers and advisers with detailed guidance on the reporting requirements and traps to avoid in calculating and allocating capitalized costs under the the uniform capitalization (UNICAP) rules of IRC Sect. 263A on partnership returns. The panel will focus particularly... Read More

Mastering Tax Reporting and Planning in Real Estate Partnerships
Navigating "Dealer vs. Investor," Installment Sale Issues for Real Estate, and More
April 26, 2016 CPE, EA Download

This CPE webinar will provide tax advisers with a detailed and practical guide to navigating the Multistate Voluntary Disclosure Programs for noncompliant taxpayers with potential but unassessed state tax liabilities through a central point of contact. The panel will also discuss the nuances of indi... Read More

Advanced Multistate Taxation of Partnerships and Individual Partners
Business vs. Nonbusiness Income Characterization, Reconciling Conflicting States Tax Treat...
January 27, 2016 CPE CPE On-Demand, Download

This webinar will give partnership tax advisers a thorough and comprehensive exploration into advanced multistate tax issues facing partnerships with income or operations in multiple states.The program will provide tax advisers and professionals with a detailed and practical guide to critical state... Read More

Form 8865: Reporting Foreign Partnership Income
Navigating Rules for Allocable Share of Foreign Income
December 1, 2015 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and return preparers with insights in handling complex challenges in completing Form 8865 and its associated schedules. The panel will explain approaches for correctly identifying taxpayer category, determining allocable share of foreign income, and avoiding se... Read More

Capital Account Challenges for Partnerships and LLCs: Tackling Calculations and Complex Op...
July 21, 2015 CPE, EA CPE On-Demand, Download

This webinar will give tax professionals preparing Form 1065 tax returns a detailed review of the requirements for capital account maintenance for partnerships and LLCs, including a general review of tax allocations, mathematical examples, explanations of operating agreements, and approaches to comp... Read More

Form 8903: Domestic Production Activities Deduction for Pass-Thrus and Other Business Enti...
Mastering Complex Determinations, Calculations and Reporting Challenges for the DPAD
February 25, 2015 CPE, EA CPE On-Demand, Download

This webinar will arm tax return preparers with a deeper understanding to tackle the most difficult issues in completing Form 8903. The panel will explain approaches to correctly handle qualifying, calculating and claiming the Sect. 199 domestic production activities deduction on Form 8903. Read More

Pass-Through Entities and COD Income: Sheltering Solvent Entity Owners From Insolvent Enti...
January 28, 2015 CLE, CPE, EA CPE On-Demand, Download

This CLE/CPE webinar will provide tax advisors and counsel with a review of insolvent pass-through entities and the options available to protect solvent owners from realizing taxable cancellation of debt (COD) income. The program will highlight how COD income is treated for various types of business... Read More

Form 8582: Passive Activity Reporting and Impact of 3.8% Medicare Tax
Tackling Complex Passive Activity Computations; Navigating Income Tax and AMT Reporting Ch...
November 19, 2014 CLE, CPE, EA CPE On-Demand, Download

This webinar will update tax advisors and return preparers on the key challenges and practical solutions for accurately preparing Form 8582. The panel will provide guidance and rules to minimize the impact of the 3.8% surtax and maximize permissible use of passive losses. Read More

Form 1065 Reporting and Calculations for Partnership Terminations and Transfers of Interes...
February 20, 2014 CPE, EA CPE On-Demand, Download

This webinar will provide tax return preparers with increased familiarity with the issues involved in transfers of partnership interests, including exchanges, retirement of a partner, gift, contribution or abandonment of a partnership interest, and death of a partner. Read More

IRC 263(a): New Finalized Repair Regulations for Return Preparers
Applying Revisions to Accurately Capitalize Costs Under the New Rules
November 20, 2013 CPE, EA Download

This webinar will provide federal return preparers with an in-depth analysis of the final repair regulations and outline best practices for accurately filing returns according to Section 263(a) capitalization rules. Read More

Federal Tax Compliance for LLCs and Partnerships in Commercial Real Estate
Tackling Tax Challenges in Acquisitions, Financing, Development, Leasing and Dispositions
August 13, 2013 CPE, EA Download

This teleconference will give tax preparers and tax advisors a detailed review of the IRS rules and compliance issues relating to commercial real estate activities conducted through LLCs and partnerships, focusing particularly on acquisitions, financing, development, leasing, dispositions and other... Read More

LLCs and LLPs: Navigating Variable State Tax Treatment
Responding to Latest Changes in LLC Taxation, Non-Resident Withholding, Entity Level Tax,...
June 13, 2013 CPE Download

This teleconference will brief state tax advisors and multi-state business taxpayers on what to expect with differing state tax policies regarding limited liability companies and limited liability partnerships. The panel will prepare advisors to work more effectively with multiple state or local age... Read More

Federal Schedule K-1 Issues for Tax Return Preparers
Addressing Complex Compliance Issues With Basis, Gains and Losses
May 30, 2013 CPE, EA Download

This webinar will improve an attendee's familiarity with the issues involved in preparing a federal Schedule K-1 to accurately prepare the schedule and guide clients in making informed decisions about basis, at risk and passive loss limitations, and other important topics. Read More

Cancellation of Indebtedness Income for Pass-Through Entities
Navigating Complex Tax, Exclusion and Deferral Issues Arising in Forms 1099-C and 982
March 13, 2013 CPE Download

This teleconference will provide guidance on handling cancellation of debt income for pass-through entities, including tax treatment to partnerships, S corps, LLCs and their owners. The panel will outline ways to defer or exclude the income arising from the cancelled debt and understanding Form 1099... Read More

Partnership Termination and Transfer of a Partner's Interest: Form 1065 Challenges
Tackling Complex Calculation Issues for Return Preparers
February 21, 2013 CPE Download

This webinar will provide tax return preparers with increased familiarity with the issues involved in transfers of partnership interests, including exchanges, retirement of a partner, gift, contribution or abandonment of a partnership interest, and death of a partner. Read More