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Family Partnerships and LLCs: Valuation Discounts, IRS Challenges, and IRC Section 2036
November 4, 2020 CPE, EA Live Webinar

This webinar 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 sp... Read More

Key Tax Provisions in LLC Operating Agreements: Interpreting Special Allocation, Safe Harb...
December 16, 2020 CPE, EA Live Webinar

This webinar will review LLC operating agreements from the perspective of a tax professional. Our partnership veteran will explain how to identify common language in agreements for special allocations, safe harbor provisions, deficit restoration obligations (DROs), and suggestions for handling provi... Read More

PPP Forgiveness: Forms 3508 and 3508EZ, Eligible Costs, Required Documentation, and Appeal...
January 13, 2021 CPE, EA Live Webinar

This webinar will cover the PPP loan forgiveness application process for tax advisers and others assisting businesses through the application process complexities. Read More

IRC 163(j) Business Interest Deduction Limitation Rules and How to Avoid Them
Investment Assets, Small Businesses, and Real Property
October 22, 2020 CPE, EA CPE On-Demand, Download

This webinar 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... Read More

Mastering Tax Complexities in the Sale of Partnership and LLC Interests
Navigating Character and Holding Period of Gain/Loss, Basis, Varying Interest Rule, Instal...
October 21, 2020 CPE, EA CPE On-Demand, Download

This webinar will provide accounting and tax professionals with a review of tax considerations involved with the purchase and sale of a partnership or LLC interest. The panel will address allocation of income gains and losses and will discuss tax implications on both the buy and sell sides. Read More

Compensation and Fringe Benefits Paid by Pass-Through Entities: Reporting and Tax Issues
Health Insurance Premiums, Retirement Contributions, Auto Allowances, and Other Perks
October 7, 2020 CPE, EA Download

This webinar 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... Read More

IRC Section 734 Adjustments: Distributions of Partnership Property
An Advanced Case Study of Calculations and Considerations
September 16, 2020 CPE, EA CPE On-Demand, Download

This webinar 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... Read More

Loss Limitations Analysis: Basis, At-Risk, Passive, and NOLs
August 26, 2020 CPE, EA CPE On-Demand, Download

This webinar will discuss the hierarchy of basis, at-risk, passive loss limitations (PALs), net operating losses (NOLs) limitations, and steps to avoid and mitigate the limitation of losses for owners of partnerships and S corporations. Read More

Restaurant Taxation: Calculating Tips and FICA Tip Credit; Food Donations, Sales Tax, QIP,...
August 19, 2020 CPE, EA Download

This webinar will discuss taxation issues unique to restaurants, including calculating and reporting tips, the enhanced deduction for food inventory, remitting sales tax, and the FICA tip credit as well as the application of recent relief under the CARES Act to the food industry. Read More

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

This webinar 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 w... Read More

Section 704, Targeted Allocations and the Distribution Waterfall: Overcoming Challenges Ab...
Understanding the Economic Effect Test and How to Allocate Income or Loss Using Targeted A...
July 16, 2020 CPE, EA Download

This webinar 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). Read More

Maintaining Partner Capital Account Balances: Preparing Workpapers, Documenting Allocation...
May 27, 2020 CPE, EA CPE On-Demand, Download

This webinar 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 set up and workpaper preparation. The panel will offer a practical discussion of tax allocati... Read More

Partner Profits Interests: IRS Safe Harbor, Migrating From Employee to Partner, Ensuring C...
May 20, 2020 CPE, EA Download

This webinar 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 c... Read More

State Taxation of Pass-Through Entities: Recent Nexus Developments, SALT CAP Pass-Through...
May 6, 2020 CPE Download

This webinar 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... Read More

Partnership Audit Adjustments Under the Centralized Audit Regime
Push-Out and Pull-In Adjustments, Audit Tips, and New Forms 8978 and 8986
April 22, 2020 CPE, EA Download

This webinar will cover practical considerations for partners and advisers to partnerships now operating under the new partnership audit regime. Our panel of experts will review the latest guidance, explain partnership audit adjustments, and make recommendations for steps to take in light of the imp... Read More

Partnership Debt Allocations and New IRS Regulations: Minimizing Tax Consequences
Bottom-Dollar Guarantees, Disguised Sales, Recourse and Nonrecourse Debt Allocations
February 26, 2020 CPE, EA Download

This webinar 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. Read More

Partnership Activity Aggregation Rules: Unpacking the "Specified Service Trade or Business...
W2 Wage and Income Tests, Avoiding "Pack and Crack" Disallowances, and Claiming the 20% QB...
January 29, 2020 CPE, EA Download

This webinar 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 beyo... Read More

Asset Acquisition Rules for Section 199A: Avoiding QBI Limitations by Increasing UBIA
January 22, 2020 CPE, EA Download

This webinar 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... Read More

Tax Treatment of Cannabis Partnerships: Pass-Through Entity Selection Strategies to Minimi...
Utilizing 199A QBI Deduction to Mitigate the Gross Income Inclusion and Section 280E Deduc...
December 18, 2019 CPE, EA Download

This webinar 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,... Read More

Guaranteed Payments Under IRC 199A Regulations: Year-End Strategies to Maximize QBI Benefi...
Restructuring Section 707 Payments to Partners Through Priority Allocations, Using Lower T...
November 26, 2019 CPE, EA Download

This webinar 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... Read More

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 Changes Method,...
November 6, 2019 CPE, EA Download

This webinar 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 a... Read More

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

This webinar 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 cyc... Read More

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

This webinar 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 proper... Read More

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

This webinar 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 a... Read More

Section 1202 for Pass-Through Entities: Partnership Investments in Qualifying Small Busine...
Partnership Allocations, Holding Rules, S Corporation Conversions, Transfers to Disregarde...
July 31, 2019 CPE, EA Download

This webinar 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 Q... Read More

Disguised Sale Rule Reversal: Using Leveraged Partnerships to Defer Gain on Debt-Financed...
July 24, 2019 CPE, EA Download

This webinar 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 regu... Read More

IRC 199A Practice Opportunities: Integrating LLC Expertise and Section 199A Expertise
June 11, 2019 CPE, EA Download

This webinar 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 prov... Read More

LLC and Partnership Purchases: Entity Interests vs. Asset Sales
Basis Adjustments, Elections, Tax Reporting, and Structuring in Light of New Partnership A...
June 5, 2019 CPE, EA Download

This webinar 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... Read More

Section 446 Separate Trade or Business Rules: Identifying Distinct Business Lines
Real Estate Safe Harbors, Intersection Between Sections 446 and 162, Impact of 199A on STB...
May 29, 2019 CPE, EA Download

This webinar 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 considerati... Read More

Section 41 R&D Credits for Pass-Through Entities After Tax Reform: Maximizing Tax Credits...
Impact of Lower Corporate Rates on Value of R&D Credits, Special Allocations of Credits, S...
March 28, 2019 CPE, EA Download

This webinar will provide tax advisers with a practical guide to maximizing the benefits of the Section 41 Research and Development (R&D) Income Tax Credit, with a focus on pass-through entities (PTEs). The panel will drill down into activities that constitute qualified research activities (QRAs), a... Read More

Tax Treatment of Partnership Mergers: "Assets-Up" vs. "Assets-Over," Ensuring Tax Deferral...
January 30, 2019 CPE, EA Download

This webinar 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. Read More

Tax Reform and Partnerships: What CPAs Need to Know in 2019
Changes in Pass-Through Rate, Active Loss Limitations, IRS Guidance on 199A, and More
January 23, 2019 CPE, EA Download

This webinar 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... Read More

Guaranteed Payments Under IRC 199A Regulations: Year-End Strategies to Maximize QBI Benefi...
Restructuring Section 707 Payments to Partners Through Priority Allocations, Using Lower T...
December 3, 2018 CPE, EA CPE On-Demand, Download

This webinar 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... Read More

New Partnership Representative Final Regulations Under Section 6223 Centralized Audit Regi...
Using Disregarded Entities With Designated Persons, Removing and Replacing Partnership Rep...
October 25, 2018 CPE, EA Download

This webinar 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 r... Read More

IRC Section 754: Partnership and Pass-Through Entity Basis Adjustments
Mastering Election Rules and Tackling Complex Decisions for Distributions From Partnership...
October 4, 2018 CPE, EA Download

This webinar 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 e... Read More

New IRC 864(c)(8) Withholding Rules on Partnership Sales: Calculations and Affidavit of Ex...
Navigating New Partnership Effectively-Connected Income Treatment and Section 1446(f) Remi...
July 31, 2018 CPE, EA Download

This webinar 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 ru... Read More

Electing Out of New Centralized Partnership Audit Regime: New IRS Final Regulations on Opt...
Determining "Eligible Partnerships," Notification Requirements, Advantages and Hazards of...
February 28, 2018 CPE, EA Download

This webinar 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 b... Read More

LLC and Partnership Purchases: Entity Interests vs. Asset Sales
Basis Adjustments, Elections, Tax Reporting, and Structuring in Light of New Partnership A...
November 28, 2017 CPE, EA CPE On-Demand, Download

This webinar 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... Read More

Section 743(b) Adjustments in Multi-Tier Partnerships: Applying Rev. Rul. 87-115 to Upper-...
June 20, 2017 CPE, EA Download

This webinar 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 mutli-tiered partnerships. The panel will outline the provisions of Rev. Ru... Read More

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

This webinar 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.... Read More

Tax and Accounting Implications Following a Partner's Death: Financial and Operational Con...
Post-Mortem Planning for Treatment of Suspended Losses, Optional Basis Elections, and Cont...
February 9, 2016 CPE, EA Download

This webinar will provide tax advisers and professionals with a thorough and practical guide to the accounting and tax considerations that arise in a partnership upon the death of a partner. The tax code has numerous and specific provisions and requirements when a partner dies, and these provisions... Read More

Pass-Through Liabilities and Federal Tax Treatment: Resolving Complex Issues With Liabilit...
Reporting Liabilities for General or Limited Partnerships and LLCs Given Tax Code Inconsis...
December 22, 2015 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisers and corporate taxpayers utilizing pass-through entities (general or limited partnerships, LLCs) with a comprehensive guide to the tax treatment of liabilities from those pass-through entities. The panel will break out the different treatment of recourse vs. non... Read More

IRC Section 743(b) Basis Adjustments: Applying the 754 Election to Distributions of Partne...
An Advanced Case Study of Calculations and Considerations
December 15, 2015 CPE, EA Download

This webinar will cover how, and whether, to make a basis adjustment under Section 743(b) when there has been a transfer of a partnership interest. This is an election the partnership can make when there is a sale or exchange of a partnership interest, or upon the transfer of a partnership interest... Read More

IRC 754: Partnership and Pass-Through Entity Basis Adjustments
Mastering Election Rules and Tackling Complex Decisions for Distributions and Sales of Int...
March 3, 2015 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisors and counsel with an in-depth analysis of the 754 election. The panel will outline best practices for making the 754 election, tax implications of the election, and when to make--and when to avoid--the election. Read More

Partnership Tax Returns: High-Risk and Challenging Aspects
Anticipating the Most Serious and Costly Errors, and Evaluating Alternative Solutions
February 19, 2015 CLE, CPE, EA CPE On-Demand, Download

This webinar will provide tax professionals, counsel and advisors with best practices to prevent most of the serious and costly, but all too common, errors in partnership tax returns. The panel will outline alternative approaches to prevent or resolve mistakes while preparing Form 1065. Read More

Basis Adjustments for Partnerships and LLCs: Compliance Challenges
Navigating Complex Basis Rules and Avoiding Pitfalls in Section 754 Elections
December 17, 2014 CPE, EA CPE On-Demand, Download

This webinar will analyze the basis adjustment rules associated with sales, transfers and partnership interests or property distributions; review the impact of the Section 754 election for individual partners and the partnership; and discuss structuring transactions to avoid unintended tax consequen... Read More

Recourse and Non-Recourse Debt for Partnerships
Minimizing the Tax Impact of Partner Liability and Debt Allocations Under Sections 752 and...
December 3, 2014 CPE, EA CPE On-Demand, Download

This webinar will prepare accounting advisors and tax preparers to make the difficult and complex distinction between recourse and non-recourse debts for partnerships. The panel will explain how to account for those debts in a partner's tax basis under IRC Sec. Sec. 752 and 704. Read More

IRC Sect. 704(b): Partnership Allocations
Navigating Complex Rules to Determine Valid Allocation of Income, Gain, Loss, Deductions o...
October 8, 2014 CPE, EA CPE On-Demand, Download

This webinar will provide tax advisors, corporate tax professionals and counsel with a review of the key tax concepts for making valid allocations to partners by partnerships and certain LLCs under Sect. 704(b) of the Internal Revenue Code. Read More

Partnership Basis and Distributions: Navigating Sections 731-737, 751(b) and 755
September 9, 2014 CLE, CPE, EA CPE On-Demand, Download

This webinar will provide tax advisors and managers with an in-depth review of the rules for partnership basis adjustments and distributions under Internal Revenue Code Sections 731 through 737, 751(b) and 755. Read More

Passive Activity Loss Reporting: Strategies for Pass-Throughs and Impact of New NII Tax Re...
Leveraging Latest Federal Guidance and Rulings to Establish Material Participation
May 20, 2014 CPE, EA CPE On-Demand, Download

This webinar will provide accounting and tax advisors to pass-through entities with a thorough review of the latest passive activity loss guidance and the impact of the IRS final regulations for net investment income tax (NIIT) reporting. The panel will prepare advisors to maximize permissible use o... Read More

IRC Sect. 704(b): Partnership Allocations
Navigating Complex Rules to Determine Valid Allocation of Income, Gain, Loss, Deductions o...
October 3, 2013 CPE Download

This teleconference will provide tax advisors and corporate tax professionals with a review of the key tax concepts for making valid allocations to partners by partnerships and certain LLCs under Sect. 704(b) of the Internal Revenue Code. Read More

Partnership Distributions: Avoiding Tax Traps of Mixing Bowl Transactions, Disguised Sales...
Gaining Insight Into the Complex Tax Concepts Through Real World Examples
September 18, 2013 CPE Download

This teleconference will provide tax professionals with an in-depth review of the rules for disguised sales, mixing-bowl transactions and partnership distribution transactions under Sect. 751(b). The panel will also address how to avoid negative tax consequences. Read More

Tax Allocation in Pass-Through Entities
Minimizing Tax Impact Through Strategic Allocation of Income, Gains, Losses and Liabilitie...
June 6, 2013 CPE Download

This teleconference will provide guidance for tax advisers and tax preparers on tax allocation provisions for partnerships and LLCs taxed as partnerships. The panel will outline steps to meet the tax goals for both the partners and the entity. Read More

Partnership Tax and Disguised Sales
Navigating Section 707 to Determine Classification of Partners' Contributions and Distribu...
February 13, 2013 CPE Download

The webinar will increase tax return preparers' familiarity with issues involved in classifying partners' contributions, distributions and other transactions as disguised sales. The panel will focus on the application of disguised sale rules and ways that an otherwise non-taxable distribution may be... Read More

LLCs: Latest Developments in Federal and State Tax Treatment
Navigating the Opportunities and Pitfalls of Series LLCs, L3Cs and New Tax and LLC Laws
January 9, 2013 CPE Download

This teleconference will bring tax advisors up to speed on the current issues involving LLC formation and regulation changes they need to know now. Read More