Exploiting and Avoiding Self-Rental Rules: Grouping, Exceptions, Material Participation, 1...
November 12, 2024 • CPE, EA • Live Webinar
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This webinar will discuss the regulations under Section 469 subjecting taxpayers who materially participate in a trade or business activity to self-rental rules for property leased to the business. The panelist will review types of property and taxpayers subject to the rules, exceptions and grouping...
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Tax Implications of Earnouts: Minimizing Tax Liability, Structuring, Types of Arrangements...
November 15, 2024 • CPE, EA • Live Webinar
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This webinar will explore taxing and structuring earnout agreements. Our knowledgeable panel of exit planning professionals will review types of earnouts, the tax implications of these arrangements from the buyer's and seller's perspectives, and case studies of typical earnout agreements.
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Taxation of Equity Based Arrangements for LLCs: Capital and Profits Interest Transfers, Ap...
November 19, 2024 • CPE, EA • Live Webinar
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This webinar will review how transfers of partnership interests to partners are taxed and reported. Our panel of astute federal tax experts will break down the tax treatment of these interests by type of arrangement, review Section 83(b) elections, and discuss recent court decisions pertaining to th...
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Partnership Basis Shifting: Preparing for Impending Examinations, IRS' Three-Part Guidance...
November 26, 2024 • CPE, EA • Live Webinar
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This webinar will analyze the Internal Revenue Service's recently released three-part guidance package targeting related party partnership basis shifting transactions. The panel of esteemed tax attorneys will discuss the impact of these new rules, including offering advice for examining existing rel...
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Taxation of Investment Partnerships: Hedge and Private Equity Funds, Carried Interest, Ber...
December 10, 2024 • CPE, EA • Live Webinar
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This webinar will address the complex rules surrounding the taxation of investment partnerships. Our panel will discuss how private equity and hedge funds are taxed, the latest guidance on taxation of carried interests, and utilizing Bermuda reinsurance to mitigate taxation. They will provide compre...
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Partnership Debt: Allocating Liabilities for Loss Deductions
Recourse vs. Nonrecourse, Inside vs. Outside, Negative Basis and Suspended...
December 13, 2024 • CPE, EA • Live Webinar
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This webinar will explain how partnership debt impacts loss deductions for members and partners in LLCs and partnerships. Our panel of pass-through entity experts will discuss how partnership liabilities are categorized, address how debt impacts basis determinations and, hence, loss deductions for p...
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Complex Tax Provisions in LLC Operating Agreements: Minimum Gain Chargeback, Waterfall All...
December 16, 2024 • CPE, EA • Live Webinar
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This course will examine complex tax clauses in operating agreements to assist tax practitioners in identifying and implementing these key provisions in accordance with partners' expectations and existing regulations.
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Loss Limitations Analysis: Basis, At-Risk, Passive, and NOLs
November 1, 2024 • CPE, EA • CPE On-Demand, Download
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This course will discuss the hierarchy of basis, at-risk, passive activity loss (PAL) limitations, net operating loss (NOL) limitations, and steps to avoid and mitigate the limitation of losses for owners of partnerships and S corporations.
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Corporate Transparency Act: Reporting Beneficial Ownership to FinCEN, Filing Requirements...
October 18, 2024 • CPE, EA • CPE On-Demand, Download
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This webinar will review the Corporate Transparency Act and its beneficial ownership reporting requirements. Our panel of astute tax professionals will walk you through the key definitions and the new reporting requirements and offer suggestions on complying with the Act for companies, trusts, and i...
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Section 743(b) Adjustments in Multi-Tier Partnerships: Applying Rev. Rul. 87-115 to Upper-...
September 20, 2024 • CPE, EA • CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with an advanced and practical guide to the reporting complexities and planning opportunities present in making Section 743(b) adjustments in the context of multi-tiered partnerships. The panel will outline the provisions of Rev. Rul...
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Tax Complexities in the Sale of Partnerships and LLCs
Navigating Character and Holding Period of Gain/Loss, Basis, Varying Intere...
August 7, 2024 • CPE, EA • CPE On-Demand, Download
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This course will provide accounting and tax professionals with a review of tax considerations involved with purchasing and selling a partnership or LLC interest. The panel will address the allocation of income gains and losses and discuss tax implications on both the buy and sell sides.
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Worthlessness Deduction for Partnership Interests
Ordinary vs. Capital Losses, Abandoned vs. Worthless, Recourse vs. Nonrecou...
July 23, 2024 • CPE, EA • CPE On-Demand, Download
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This webinar will take a comprehensive look at the worthlessness deduction for partnership interests (including LLCs taxed as partnerships). Our panel of esteemed federal taxation veterans will review the (rather limited) available authority, contrast the worthlessness deduction with abandonment, an...
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Partnership Allocations for Real Estate Entities: Special Allocations, Section 704(b) DROs...
June 18, 2024 • CPE, EA • CPE On-Demand, Download
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This webinar will explain meeting tax compliance obligations for partnership allocations to LLC members and partners. Our authoritative panel of real estate professionals will break down the complex rules for nonrecourse deductions, special allocations, and 704(b) compliance for tax advisers working...
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LLC/Partnership Formation Key Issues: Distribution Rights, Capital Contributions, Income a...
May 30, 2024 • CPE, EA • CPE On-Demand, Download
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This webinar will explain essential considerations advisers, members, and partners should address when forming an LLC or partnership. Our panel of partnership taxation veterans will point out common and often overlooked items that should be considered initially to minimize tax and future operational...
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IRC Section 734 Adjustments for Section 754 Elections: Distributing Partnership Property
An Advanced Case Study of Calculations and Considerations
April 18, 2024 • CPE, EA • CPE On-Demand, Download
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This course will equip tax professionals with the tools to analyze the impact of a Section 754 election (or lack thereof). The panel will offer a detailed case study and illustration of how to calculate Section 734(b) basis adjustment(s) to assets retained by the partnership after distribution to a...
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Meeting Section 174 Capitalization Requirements for R&D
Identifying Assets, Applying Rev Proc 2023-11 for Automatic Changes, Curren...
March 21, 2024 • CPE, EA • CPE On-Demand, Download
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This webinar will discuss identifying Section 174 assets, the revised capitalization requirements, making the method change requirement in the second year, and the current state of IRS R&D audits. Our notable panel will provide advice on transitioning to the revised guidelines for businesses and tax...
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IRS' Current Audit Campaign: Preparing for Large Partnership, Complex PTE, and HNW Taxpaye...
February 27, 2024 • CPE, EA • CPE On-Demand, Download
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This webinar will discuss the IRS' latest audit efforts, focusing on pass-through entities (PTEs) and high income taxpayers. Our panel of astute tax attorneys will explain the IRS' use of artificial intelligence (AI) to assist with these examinations, key PTE issues and entities it is examining, and...
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LLCs and S Corporations: Mitigating Self-Employment Tax for Flow-Through Entities
February 6, 2024 • CPE, EA • CPE On-Demand, Download
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This course will assist tax professionals in determining whether flow-through income should be subject to self-employment tax. Our veteran pass-through entity panelist will explain how reasonable compensation, payments to partners, and management authority status affect whether an owner's distributi...
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Maximizing Qualified Retirement Contributions for Business Owners: Defined Contribution an...
February 1, 2024 • CPE, EA • CPE On-Demand, Download
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This course will discuss retirement plan options for owners of limited liability companies, partnerships, C corporations, S corporations, sole proprietors, and other businesses. Our panel of qualified plan experts will reveal strategies to substantially increase owner contributions, minimize staff c...
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Qualified Small Business Stock: Maximizing the Section 1202 Exclusion for Startup Investor...
January 23, 2024 • CPE, EA • CPE On-Demand, Download
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This course will explain how a business and its shareholders meet Section 1202 eligibility requirements for qualified small business stock (QSBS) to eliminate or reduce taxation of capital gains. Our panel of tax experts will discuss the corporate requirements, shareholder requirements, and the subs...
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IRC 163(j) Business Interest Deduction Limitation Rules and How to Avoid Them
Investment Assets, Small Businesses, and Real Property
January 11, 2024 • CPE, EA • CPE On-Demand, Download
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This course will guide partnership tax advisers and compliance professionals in navigating the Section 163(j) Business Interest Deduction Limitation rules as they apply to individuals, partnerships, and other pass-through entities. The panel will discuss the interest expenses subject to limitation a...
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Determining Basis for Partners and Shareholders: AAA vs. Capital Accounts, Debt-Financed L...
January 5, 2024 • CPE, EA • CPE On-Demand, Download
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This course will explain basis calculations for S corporations and partnerships. Our panel of tax professionals will compare and contrast debt-financed losses, AAA (accumulated adjustment account) and capital accounts, and basis restoration. The panel will provide examples of these complex calculati...
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Key Tax Provisions in LLC Operating Agreements: Interpreting Special Allocation, Safe Harb...
November 29, 2023 • CPE, EA • CPE On-Demand, Download
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This course will review LLC operating agreements from the perspective of a tax professional. Our partnership veteran will explain how to identify the common language in arrangements for safe harbor provisions, deficit restoration obligations (DROs), qualified income offsets (QIOs), loss limitation p...
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Taxing Joint Ventures: Maximizing Profits Extraction, Partnership vs. Corporation, Propose...
November 13, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will review the tax considerations of joint ventures (JVs). Our panel of flow-through experts will explain what constitutes a JV, discuss when a JV should be taxed as a corporation vs. a partnership, and provide scenarios that point out missteps to avoid and ways to limit taxes paid by...
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Withstanding IRS Economic Substance Challenges: The Business Purpose Doctrine
Strategies for Structuring Reorganizations, Section 704(b) Allocations, Tra...
October 30, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will review the business purpose and economic substance doctrines and offer strategies for compliance for partnerships, corporations, and other business entities. The panelist of income tax veterans will present examples of IRS challenges to organizations and offer advice on structuring...
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Trade or Business Determinations: Interpreting Varying Guidance for Real Estate, Family Of...
October 20, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will explore the importance of and difficulties in identifying a trade or business in its multiple contexts throughout the Internal Revenue Code. Our panel of tax professionals will point out similarities and differences in these interpretations and provide best practices for deciding a...
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Restaurant Taxation: Calculating Tips and FICA Tip Credit; Food Donations, Sales Tax, and...
September 29, 2023 • CPE, EA • CPE On-Demand, Download
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This course will discuss taxation issues unique to restaurants, including calculating and reporting tips, the enhanced deduction for food inventory, remitting sales tax, the FICA tip credit, and utilizing the employer retention credit with an emphasis on reducing taxes paid by the food industry.
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Redemptions of Partnership Interests: Sections 736(b) vs. 736(a), Installment Sales, Hot A...
August 23, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will discuss redemptions of partnership interests for tax advisers working with partnerships and LLCs. Our authoritative panel will explain the tax effects of these dispositions on the partner, the remaining partners, and the partnership, including the application of ordinary versus cap...
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Partnership Exchanges: Section 1031, Drop and Swaps, Swap and Drops, Mixing Bowl, and Othe...
August 9, 2023 • CPE, EA • CPE On-Demand, Download
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This course will explain methods available to swap assets held in partnerships, including methods that combine eligibility for Section 1031 treatment. Our panel of partnership tax experts will explain drop and swap, swap and drop, and mixing bowl strategies available to partners that allow for an ex...
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Section 743(b) Adjustments in Multi-Tier Partnerships: Applying Rev. Rul. 87-115 to Upper-...
July 20, 2023 • CPE, EA • CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with an advanced and practical guide to the reporting complexities and planning opportunities present in making Section 743(b) adjustments in the context of multi-tiered partnerships. The panel will outline the provisions of Rev. Rul...
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Business Valuations: Common Methods and Scenarios, Choosing an Expert
Buy-Sell Agreements, 409A, Section 1202 Valuations, Divorce, Shareholder Di...
June 28, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will take a comprehensive look at business valuations for companies and their advisers. Our panel of business valuation analysts will explain the various business valuation designations, how business valuations are utilized, and which valuation method is best in specific scenarios.
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179D and 45L Tax Incentives: Qualifications, Impact of Inflation Reduction Act, Caveats, P...
May 24, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will explain qualifying for 179D and 45L tax incentives for tax professionals working with businesses owning, designing, building, and constructing property. Our panel of experts will review the benefits, qualifications, and caveats of these lucrative tax rewards for constructing and in...
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Tax Challenges for Law Firms: Advanced Client Costs, IOLTA Accounts, Partner Allocations,...
May 3, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will review accounting and tax issues specific to law offices. Our panel of tax reporting professionals will discuss identifying and recording advanced client costs, Interest on Lawyer Trust Accounts (IOLTA), income recognition, retirement contributions, and other specific tax requireme...
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Maintaining Partner Capital Account Balances: Preparing Workpapers, Documenting Allocation...
April 26, 2023 • CPE, EA • CPE On-Demand, Download
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This course will provide tax preparers and compliance professionals serving partnerships and LLCs with a solid and practical foundation for maintaining partners' capital account balances, including account setup and workpaper preparation. The panel will offer a practical discussion of tax allocation...
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Tax Issues of Real Estate Syndications: Limited and General Partner Considerations, Carrie...
April 19, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will review the tax considerations of real estate syndicates for investors and tax professionals working with these unique real estate partnerships. Our panel of real estate strategists will discuss the tax implications for general partners, limited partners, and the flow-through entity...
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LLC to S Corp Conversions and S Corp to LLC Conversions: Benefits and Caveats, Step-by-Ste...
April 5, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will explain the advantages and disadvantages of LLC to S corporation conversions and S corporation to LLC conversions. Our panel of partnership experts will address critical considerations before changing an entity classification, including when a business' circumstances warrant a chan...
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Maximizing Depreciation: Cost Segregation, QIP, Bonus Depreciation, Filing Refund Claims
February 22, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will explain qualified improvement property (QIP) depreciation, bonus depreciation, and utilizing cost segregation post regulation changes introduced in the CARES Act. The panelist will discuss how taxpayers can accelerate and correct missed depreciation opportunities and how cost segre...
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Exploiting and Avoiding Self-Rental Rules: Grouping, Exceptions, Material Participation, 1...
February 16, 2023 • CPE, EA • CPE On-Demand, Download
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This webinar will discuss the regulations under Section 469 subjecting taxpayers who materially participate in a trade or business activity to self-rental rules for property leased to the business. The panelist will review types of property and taxpayers subject to the rules, exceptions and grouping...
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Applying Waterfall Allocations: Calculating Standard and Complex Layered and Target Alloca...
January 11, 2023 • CPE, EA • Download
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This webinar will provide flow-through practitioners with the tools necessary to interpret and allocate waterfall provisions in partnership operating agreements. This webinar will review standard allocation methods between partners and members and provide hands-on examples of the corresponding calcu...
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Partnership Audit Adjustments Under the Centralized Audit Regime
Push-Out and Pull-In Adjustments, Audit Tips, and Forms 8978 and 8986
October 19, 2022 • CPE, EA • CPE On-Demand, Download
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This course will cover practical considerations for partners and advisers to partnerships operating under the new partnership audit regime. Our panel of experts will review the latest guidance, explain partnership audit adjustments, and recommend steps to implement this reporting regime.
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Members as Employees of LLCs: Using Tiered LLCs, Separate S Corporations, and Leasing Comp...
October 4, 2022 • CPE, EA • CPE On-Demand, Download
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This course will discuss specific scenarios where LLC owners can be treated as employees for tax purposes. Our panel of flow-through taxation veterans will discuss structuring alternatives that permit members of an LLC to qualify for employee treatment, including the use of employee leasing arrangem...
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Purchase Price Allocations in Real Estate Transactions: Categorizing Assets, Minimizing Ta...
August 25, 2022 • CPE, EA • CPE On-Demand, Download
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This webinar will discuss the key considerations when categorizing the purchase price of property by asset type. Our panel of income tax experts will review the types of gains, discuss methods for determining the fair market value of assets acquired or sold, and provide examples of purchase price al...
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Partners and Shareholders Reimbursed and Unreimbursed Expenses: Accountable Plans, Schedul...
March 1, 2022 • CPE, EA • CPE On-Demand, Download
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This webinar will explain when a partner is eligible to deduct expenses paid personally on an individual income tax return, review the latest rules concerning the deductibility of common business expenses--including travel, meals, and in-home office--and examine critical differences in deducting exp...
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Redemptions of Partnership Interests: Sections 736(b) vs. 736(a), Installment Sales, Hot A...
February 22, 2022 • CPE, EA • Download
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This webinar will discuss redemptions of partnership interests for tax advisers working with partnerships and LLCs. Our authoritative panel will explain the tax effects of these dispositions on the partner, the remaining partners, and the partnership, including the application of ordinary versus cap...
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Year-End Tax Planning for Hedge Funds, Private Equity Funds, Investment Partnerships, and...
November 23, 2021 • CPE, EA • Download
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This course will explain techniques to lessen or defer (or accelerate) taxes paid by hedge funds and private equity funds and investors therein, family offices, and managers. Our panel of veteran fund advisers will discuss carried interest, installment sales, deducting worthless investments, Section...
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Distinguishing Personal and Business Goodwill: Planning Strategies to Minimize Tax Liabili...
November 11, 2021 • CPE, EA • Download
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This course will discuss strategies for businesses and individuals to minimize tax when separating business and personal goodwill. Our panel of income tax experts will review the traits of each and notable cases, including Martin Ice Cream Co. v. Commissioner.
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Revoking a Section 754 Election: New Form 15254, Tips for Avoiding Denial, Sufficient Reas...
September 9, 2021 • CPE, EA • Download
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This course will explain how and when to revoke a Section 754 election. Our panel of partnership experts will discuss the steps required to request a revocation, including completing new Form 15254 and how to increase the probability that a request is granted.
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PPP Forgiveness and ERC Update: Forms 3508, 3508EZ, and 3508S; Eligible Costs, Required Do...
July 13, 2021 • CPE, EA • Download
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This course will cover the latest developments in the PPP loan forgiveness application process for tax advisers and others assisting businesses through the application process complexities.
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REITs: Meeting Qualification Rules, Taxable REIT Subsidiaries, and Exit Strategies
July 7, 2021 • CPE, EA • Download
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This course will cover real estate investment trust (REIT) structures, qualification rules, tax reporting requirements, and best practices for REIT investors and tax professionals working with these entities.
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Family Partnerships and LLCs: Valuation Discounts, IRS Challenges, and IRC Section 2036
November 4, 2020 • CPE, EA • Download
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This course will provide tax advisers who work with high net worth individuals a comprehensive look at family limited partnerships and family limited liability companies. The speakers will discuss the current landscape involving valuation discounts for estate and gift tax purposes and detail the spe...
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Compensation and Fringe Benefits Paid by Pass-Through Entities: Reporting and Tax Issues
Health Insurance Premiums, Retirement Contributions, Auto Allowances, and O...
October 7, 2020 • CPE, EA • Download
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This course will explain reporting and tax obligations for fringe and other benefits paid to shareholders, partners, and employees of pass-through entities (PTEs). The panel will clarify when and where to report these benefits, which benefits are deductible by the PTE, and how to calculate and tax t...
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Partnership Benefits in the CARES Act: Amending for QIP, Applying 163(j) Relief, Calculati...
Implementing Revenue Procedures 2020-22 and 2020-23
August 3, 2020 • CPE, EA • Download
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This course will discuss maximizing the benefits of the CARES Act and other recent relief for partnerships and their underlying partners. Our panel of experts will review handling the QIP life correction, the increase in the 163(j) limitation, calculating loan forgiveness, and other matters. They wi...
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Section 704, Targeted Allocations and the Distribution Waterfall: Overcoming Challenges Ab...
Understanding the Economic Effect Test and How to Allocate Income or Loss U...
July 16, 2020 • CPE, EA • Download
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This course will provide tax professionals with a review of the critical concepts of targeted allocations and the role they play in making valid allocations to partners by partnerships and certain LLCs under Sect. 704(b).
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Partner Profits Interests: IRS Safe Harbor, Migrating From Employee to Partner, Ensuring C...
May 20, 2020 • CPE, EA • Download
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This course will discuss the effects of granting, vesting, and selling profits interests in partnerships along with the benefits and burdens of awarding these equity rights. Our panelists will explain the details of these transfers for partnership advisers, members, and professionals employing or co...
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State Taxation of Pass-Through Entities: Recent Nexus Developments, SALT CAP Pass-Through...
May 6, 2020 • CPE • Download
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This course will provide SALT professionals and advisers to flow-through entities with a detailed and practical guide to the critical state tax issues and trends impacting members and shareholders in multistate flow-through entities. The panel will discuss determining the character of pass-through i...
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Partnership Debt Allocations and New IRS Regulations: Minimizing Tax Consequences
Bottom-Dollar Guarantees, Disguised Sales, Recourse and Nonrecourse Debt Al...
February 26, 2020 • CPE, EA • Download
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This course will provide tax advisers with a thorough and practical guide to the challenges of allocating recourse and nonrecourse partnership debt, including an analysis of the Treasury regulations issued in October 2019.
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Partnership Activity Aggregation Rules: Unpacking the "Specified Service Trade or Business...
W2 Wage and Income Tests, Avoiding "Pack and Crack" Disallowances, and Clai...
January 29, 2020 • CPE, EA • Download
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This course will provide tax advisers to pass-through entities with an in-depth and practical guide to the rules governing permissible activity aggregation among multiple pass-through entities (PTEs) for purposes of calculating the 20% deduction for Qualified Business Income. The panel will go beyon...
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Asset Acquisition Rules for Section 199A: Avoiding QBI Limitations by Increasing UBIA
January 22, 2020 • CPE, EA • Download
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This course will provide tax advisers to pass-through entities with a deep dive into the challenges and opportunities of the unadjusted basis of qualified property immediately after acquisition (UBIA) limitations to claiming the Section 199A Qualified Business Income (QBI) deduction. The panel will...
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Tax Treatment of Cannabis Partnerships: Pass-Through Entity Selection Strategies to Minimi...
Utilizing 199A QBI Deduction to Mitigate the Gross Income Inclusion and Sec...
December 18, 2019 • CPE, EA • Download
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This course will provide tax advice to partnerships engaged in the cannabis business in states that have legalized its sale and/or cultivation. The panel will discuss the eligibility of pass-through entities claiming the QBI deduction, detail the rules limiting expense deduction under Section 280E,...
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Guaranteed Payments Under IRC 199A Regulations: Year-End Strategies to Maximize QBI Benefi...
Restructuring Section 707 Payments to Partners Through Priority Allocations...
November 26, 2019 • CPE, EA • Download
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Strafford CPE Pass.
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This course will provide partnership tax advisers with a practical exploration of the impact of the Section 199A qualified business income (QBI) deduction on the tax treatment of guaranteed payments to partners for services. The panel will discuss the default treatment of payments for services to a...
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Calculating Wages for W-2 Limitations Under Section 199A: New IRS Guidance on Permitted Me...
Rev. Proc. 2019-11 Unmodified Box Method, Modified Box 1 Method, Tracking C...
November 6, 2019 • CPE, EA • Download
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This course will provide tax advisers to pass-through entities with a deep and practical guide to determining eligible W-2 wages for purposes of calculating the Section 199A deduction limitations. The panel will go beyond the basics to detail the Service's position in Revenue Procedure 2019-11 on al...
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Noncompensatory Partnership Options: Tax Treatment of Issuance, Exercise, and Lapse of Opt...
Avoiding Partnership Treatment on Hybrid Instruments and Convertible Equity
October 10, 2019 • CPE, EA • Download
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This course will provide tax advisers to partnerships and LLCs with a practical guide to the special rules governing the tax treatment of noncompensatory partnership options (NCPOs). The panel will detail the tax consequences to both the granting partnership and the optionee throughout the life cycl...
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Section 1031 Exchanges for Partnerships and Corporations: Divisions and Conversions to TIC...
Drop-and-Swap, Tax-Free Corporate Divisions, Partnership Promissory Notes
October 2, 2019 • CPE, EA • Download
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This course will provide tax advisers with a practical guide to the workings of Section 1031 like-kind exchanges in the aftermath of the 2017 tax reform legislation and based current best practices. The panel will detail the changes to 1031 treatment, discuss what assets may qualify as "real propert...
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Qualified Opportunity Fund Partnership Investments Under 1400Z: Special Timing and Deferra...
Entity vs. Partner Deferral Election, Allocation Rules, Basis Step-Up
August 29, 2019 • CPE, EA • Download
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This course will provide tax advisers with a practical guide to the qualified opportunity zone (QOZ) tax incentives made available under Section 1400Z as they impact partnerships. The panel will discuss the mechanics of Section 1400Z and the proposed regulations issued in October 2018, as well as ad...
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Section 1202 for Pass-Through Entities: Partnership Investments in Qualifying Small Busine...
Partnership Allocations, Holding Rules, S Corporation Conversions, Transfer...
July 31, 2019 • CPE, EA • Download
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This course will offer tax advisers and professionals a practical guide to the rules governing IRC Section 1202 qualified small business stock (QSBS) owned by pass-through entities. The webinar will detail the gain exclusion rules of Section 1202 and the types of business entities that qualify as QS...
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Disguised Sale Rule Reversal: Using Leveraged Partnerships to Defer Gain on Debt-Financed...
July 24, 2019 • CPE, EA • Download
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This course will provide tax advisers to partnerships with practical guidance to using leveraged partnership structures to allow partners to extract equity from appreciated partnership interests and property in a tax-deferred manner. The panelist will discuss recent IRS guidance reversing 2016 regul...
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IRC 199A Practice Opportunities: Integrating LLC Expertise and Section 199A Expertise
June 11, 2019 • CPE, EA • Download
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This course will provide partnership tax and business advisers with a useful practice guide to handling the tax compliance and business planning issues for clients under IRC Section 199A. Attorney John M. Cunningham, author of the first treatise issued by a major publisher on the QBI deduction provi...
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LLC and Partnership Purchases: Entity Interests vs. Asset Sales
Basis Adjustments, Elections, Tax Reporting, and Structuring in Light of Ne...
June 5, 2019 • CPE, EA • Download
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Strafford CPE Pass.
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This course will provide partnership tax advisers with practical guidance on the tax ramifications of structuring the sale of a partnership or LLC entity as an asset sale vs. a sale of partnership interests. The panel will detail basis adjustments and available elections, describe the reporting and...
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Section 446 Separate Trade or Business Rules: Identifying Distinct Business Lines
Real Estate Safe Harbors, Intersection Between Sections 446 and 162, Impact...
May 29, 2019 • CPE, EA • Download
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This course will provide partnership tax advisers with a thorough and practical guide to the Section 446 separate trade or business (STB) rules. The panel will dig into the standards for determining whether an activity qualifies as a separate trade or business, discuss accounting method consideratio...
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Tax Treatment of Partnership Mergers: "Assets-Up" vs. "Assets-Over," Ensuring Tax Deferral...
January 30, 2019 • CPE, EA • Download
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This course will provide tax advisers with a practical guide to the tax treatment of partnership mergers. The panel will discuss the impact of various merging structures on individual partners and detail the specific tax and operation structures of "assets-over" vs. "assets-up" merger transactions.
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Tax Reform and Partnerships: What CPAs Need to Know in 2019
Changes in Pass-Through Rate, Active Loss Limitations, IRS Guidance on 199A...
January 23, 2019 • CPE, EA • Download
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This course will provide partnership tax advisers and compliance professionals with a recap of the practical impact of the 2017 tax legislation on partnerships and LLCs one year after its passage. The panel will detail the specific changes the new law made to pass-through income tax rates, carried i...
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Guaranteed Payments Under IRC 199A Regulations: Year-End Strategies to Maximize QBI Benefi...
Restructuring Section 707 Payments to Partners Through Priority Allocations...
December 3, 2018 • CPE, EA • CPE On-Demand, Download
This program is included with the
Strafford CPE Pass.
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This program is included with the
Strafford CPE+ Pass.
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Strafford All-Access Pass.
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This course will provide partnership tax advisers with a practical exploration of the impact of the Section 199A Qualified Business Income (QBI) deduction on the tax treatment of guaranteed payments to partners for services. The panel will discuss the default treatment of payments for services to a...
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New Partnership Representative Final Regulations Under Section 6223 Centralized Audit Regi...
Using Disregarded Entities With Designated Persons, Removing and Replacing...
October 25, 2018 • CPE, EA • Download
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This course will provide tax advisers to partnerships with a practical guide to the recently issued final regulations on the designation of partnership representatives for purposes of the centralized audit rules. The panel will discuss the process for naming, terminating and replacing partnership re...
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IRC Section 754: Partnership and Pass-Through Entity Basis Adjustments
Mastering Election Rules and Tackling Complex Decisions for Distributions F...
October 4, 2018 • CPE, EA • Download
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This course will provide partnership tax advisers and compliance professionals with a practical guide to the mechanics of the Section 754 election. The panel will outline best practices for making the Section 754 election, tax implications of the election, and when to make--and when to avoid--the el...
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New IRC 864(c)(8) Withholding Rules on Partnership Sales: Calculations and Affidavit of Ex...
Navigating New Partnership Effectively-Connected Income Treatment and Secti...
July 31, 2018 • CPE, EA • Download
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This course will provide tax advisers and compliance professionals with a critical look at the new withholding rules for sales of interests in U.S. or foreign partnerships earning income effectively connected with a U.S. trade or business. The panel will detail the specific challenges of the new rul...
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Electing Out of New Centralized Partnership Audit Regime: New IRS Final Regulations on Opt...
Determining "Eligible Partnerships," Notification Requirements, Advantages...
February 28, 2018 • CPE, EA • Download
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This course will provide tax advisers to partnerships with a practical guide to the recently issued final regulations on the process for qualified partnerships to opt out of the new IRS partnership audit regime. The panel will discuss which partnerships are eligible for the election, describe the be...
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LLC and Partnership Purchases: Entity Interests vs. Asset Sales
Basis Adjustments, Elections, Tax Reporting, and Structuring in Light of Ne...
November 28, 2017 • CPE, EA • CPE On-Demand, Download
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Strafford CPE Pass.
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This course will provide partnership tax advisers with practical guidance on the tax ramifications of structuring the sale of a partnership or LLC entity as an asset sale vs. a sale of partnership interests. The panel will detail basis adjustments and available elections, describe the reporting and...
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New IRS Partnership Audit Regulations: What Every Tax Adviser Needs to Know
Planning Tools to Prepare for Massive Changes Ahead
May 11, 2016 • CPE, EA • Download
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This course will provide tax advisers with a critical first look at the planning and compliance implications of the new IRS rules for auditing partnerships. The panel will describe the new partnership audit processes in detail, outlining the changes that will facilitate IRS audits of partnerships. T...
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