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Multistate Tax Treatment of Multi-Tier Partnerships: Navigating State Rules For Nonresiden...
Determining Treatment of Lower-Tier Apportionment Factors, Meeting Withholding and Composi...
October 24, 2017 CPE Webinar

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

Speakers:  Karen A. Lake, CPA, Associate Director of Tax Services, Berkowitz Pollack Brant Advisors and Accountants Michael Hirsch, JD, LLM, Senior Manager of Tax Services, Berkowitz Pollack Brant Advisors and Accountants Richard Cabrera, Corporate Tax Senior Manager, Berkowitz Pollack Brant Advisors and Accountants

Maintaining Partner Capital Account Balances: Preparing Workpapers, Documenting Allocation...
October 31, 2017 CPE, EA Live Webinar

This webinar will provide tax preparers and compliance professionals serving partnerships and LLCs with a solid and practical foundation to maintaining partners' capital account balances, including account setup and workpaper preparation. The panel will offer a practical discussion of tax allocation... Read More

Speakers:  Jeffrey N. Bilsky, Partner, National Tax Office, BDO USA Joseph C. Mandarino, Partner, Smith Gambrell & Russell Justin Ferguson, Senior Manager - Partnership Taxation, Grant Thornton

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 Live Webinar

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

Speakers:  Brian T. Lovett, CPA, JD, Partner, WithumSmith+Brown Scott Bartolf, CPA, Senior Tax Manager, WithumSmith+Brown

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

Speakers:  Simona Raulea, Tax Director, PricewaterhouseCoopers Dina A. Wiesen, Senior Manager, National Tax Office, Passthroughs, Deloitte Tax Pamela A. Fuller, JD, LLM (Tax Law), Counsel, Gremminger Law Firm

U.S. Partnerships With Foreign Partners: Navigating Withholding, Informational Reporting a...
Determining ECI, FDAP, FIRPTA Income Classifications, Treaty Benefits, Basis Adjustments a...
October 4, 2017 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

Speakers:  Alfred H. Bae, Ernst & Young Arthur R. Kerr, II, Partner, Vacovec Mayotte & Singer Rita M. Ryan, Vacovec Mayotte & Singer

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

Speakers:  Michael P. Spiro, Partner, Finn Dixon & Herling Jordan L. Fieldstein, Finn Dixon & Herling

Mastering Multistate Taxation of S Corporations: State Variances in Recognition of S Elect...
September 6, 2017 CPE, EA Download

This webinar will provide tax preparers and advisers with detailed guidance on the most pervasive issues facing multistate taxation of S corporations. The panel will detail those states that vary from automatic acceptance of the federal S election, review the composite return requirements, and discu... Read More

Speakers:  Jeffrey Glickman, JD, LL.M, Partner, State and Local Tax, Aprio David Seiden, CPA, Partner, Citrin Cooperman

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 On-Demand

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

Speakers:  Karen A. Lake, CPA, Associate Director of Tax Services, Berkowitz Pollack Brant Advisors and Accountants Michael Hirsch, JD, LLM, Senior Manager of Tax Services, Berkowitz Pollack Brant Advisors and Accountants Richard Cabrera, Corporate Tax Senior Manager, Berkowitz Pollack Brant Advisors and Accountants

IRC Section 754: Partnership and Pass-Through Entity Basis Adjustments
Mastering Election Rules and Tackling Complex Decisions for Distributions From Partnership...
August 22, 2017 CPE, EA On-Demand

This webinar will provide tax advisers and counsel with an in-depth analysis 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 election. Read More

Speakers:  William C. Lentine, Member, Dykema Gossett Dina A. Wiesen, Senior Manager, National Tax Office, Passthroughs, Deloitte Tax

Calculating S Corp Stock and Debt Basis: Avoiding Loss Limitations and Excess Distribution...
August 16, 2017 CPE, EA Download

This webinar will provide tax professionals and advisers with the tools and understanding to correctly calculate S corp shareholders' stock basis and debt basis and to effectively advise clients to avoid negative tax consequences due to loss limitations or excess distributions. Read More

Speakers:  Robert S. Barnett, Partner, Capell Barnett Matalon & Schoenfeld Darren J. Mills, Esq., CPA, Mills Estate & Tax Law

IRC Section 734 Adjustments: Applying the 754 Election to Distributions of Partnership Pro...
An Advanced Case Study of Calculations and Considerations
August 10, 2017 CPE, EA On-Demand

This webinar will equip tax professionals with the tools and understanding to properly analyze the impact of a Section 754 election. The panel will offer a detailed case study and illustration of how to calculate the Section 734(b) basis adjustment(s) to assets retained by the partnership after a di... Read More

Speakers:  David Patch, Managing Director, National Tax Office Partnership Group, BDO USA Dina A. Wiesen, Senior Manager, National Tax Office, Passthroughs, Deloitte Tax

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

Speakers:  Alison N. Dougherty, J.D., LL.M., Director, Aronson Charles K. Kolstad, Partner, Mitchell Silberberg & Knupp

IRC 751 "Hot Assets": Calculating and Reporting Ordinary Income in Disposition of Partners...
July 26, 2017 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

Speakers:  Yoram Keinan, Partner, Smith Gambrell & Russell James Lynch, Esq., CPA, Tax Director, Sobel & Co. Brian Keida, CPA, Tax Senior Manager, Crowe Horwath

Mastering Partnership Minimum Gain Chargeback Provisions for the Tax Professional
Reporting Requirements, Allocations and Planning Opportunities for Non-Recourse Deduction...
July 6, 2017 CPE, EA On-Demand

This webinar will give tax advisers and professionals a deep and practical guide to understanding the planning opportunities and compliance requirements that arise from "minimum gain chargeback" provisions in partnership agreements. The panel will go into detail on what the chargeback provisions mea... Read More

Speakers:  Maher Haddad, Partner, Baker & McKenzie Paul D. Patrow, Partner, Faegre Baker Daniels

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...
June 29, 2017 CPE, EA Download

This webinar will provide tax professionals with a review of the key 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

Speakers:  Lynn E. Fowler, Partner, Kilpatrick Townsend & Stockton Amanda Wilson, Partner, Lowndes Drosdick Doster Kantor & Reed

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

Speakers:  Jeffrey N. Bilsky, Partner, National Tax Office, BDO USA David Patch, Senior Director, National Tax Office Partnership Group, BDO USA Thomas A. Orr, CPA, Tax Manager, BDO USA

Calculating S Corp Accumulated Adjustment Accounts: Mastering the Section 1368 Ordering Ru...
Minimizing Tax on Distributions, Navigating the Interplay Between Shareholder Basis and Co...
June 15, 2017 CPE, EA Download

This webinar will provide tax professionals and advisers with the tools and understanding to correctly calculate an S Corporation's accumulated adjustments account (AAA) and to effectively advise clients to avoid negative tax consequences due to loss limitations or excess distributions. The panel wi... Read More

Speakers:  Robert W. Jamison, CPA, Professor Emeritus of Accounting, Indiana University, Kelley School of Business Brian T. Lovett, CPA, JD, Partner, WithumSmith+Brown

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

Speakers:  Christopher J. Williams, CPA, Director, Citrin Cooperman Jay M. Laurila, CPA, MT, Director, Cohen & Company Katie Brandtjen, CPA, Senior Manager, EisnerAmper

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

Speakers:  Jennifer A. O'Leary, Partner, Pepper Hamilton Paul Schockett, Counsel, Skadden Arps Slate Meagher & Flom Matthew J. Donnelly, Esq., Skadden Arps Slate Meagher & Flom Anna Blair, Esq., Wick Phillips Gould & Martin

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

Speakers:  Olga A. Loy, Partner, Jenner & Block Rafi W. Mottahedeh, Jenner & Block S. Tony Ling, Partner, Jenner & Block

Correcting Capital Account Mistakes and Errors on Partnership Returns
A Comprehensive Guide to Corrections, Allocations and "True-Ups" of Capital Accounts
April 25, 2017 CPE, EA On-Demand

This webinar will provide tax professionals and advisers with a deep and highly practical guide to the accounting and tax disclosure requirements necessary to correct and adjust capital account balances. The panel will focus on the mechanics of both book entries and tax reporting, and will offer con... Read More

Speakers:  Steve R. Johnson, Professor, Florida State University Joseph C. Mandarino, Partner, Smith Gambrell & Russell

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

Speakers:  Joseph C. Mandarino, Partner, Smith Gambrell & Russell Anthony J. Rollins, Counsel, Smith Gambrell & Russell

S Corporation Stock Sales: Mastering Tax Reporting, Income/Loss Allocation and Section 137...
Utilizing "Close-the-Book" Strategies, Determining Year-End Basis Adjustments, Preparing F...
February 15, 2017 CPE, EA Download

This webinar will provide tax advisers with a comprehensive and practical guide to reporting sales of S Corporation stock in non-liquidating transactions. The panel will discuss income and loss allocation in cases of a mid-year sale, describe available elections and consent requirements for sharehol... Read More

Speakers:  Brian T. Lovett, CPA, JD, Partner, WithumSmith+Brown Robert W. Jamison, CPA, Professor Emeritus of Accounting, Indiana University, Kelley School of Business

Composite Returns and Nonresident Withholding for Pass-Through Entities: Navigating the Mu...
Determining Whether to File Composite Returns, Dealing With Withholding Requirements
February 8, 2017 CPE On-Demand

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

Speakers:  Jeffrey K. Schuetz, CMI, Partner, RubinBrown JoAnna Fu Simek, Director, BKD

Mastering the Rules of S Corporation Shareholder-Employee Compensation
Reporting Health Insurance Payments, ACA Requirements, and Meeting the Reasonable Compensa...
February 1, 2017 CPE, EA On-Demand

This webinar will provide tax advisers and professionals with a comprehensive and practical examination of the rules governing compensation of S corporation officers and shareholders, focusing on how to document and support reasonable compensation, and on how to handle company-provided health insura... Read More

Speakers:  Samuel D. Brotman, Atty, Brotman Law Jason Watson, EA, MBA, Managing Partner, Watson CPA Group

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

Speakers:  Matthew J. Donnelly, Esq., Skadden Arps Slate Meagher & Flom Paul Schockett, Counsel, Skadden Arps Slate Meagher & Flom

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

Speakers:  Robert S. Barnett, Partner, Capell Barnett Matalon & Schoenfeld Albert Dumaual, Atty, Capell Barnett Matalon & Schoenfeld

Partnership Debt Allocations and New IRS Regulations: Prepare Now for Sweeping Changes to...
Meeting Challenges of IRS Crackdown on Leveraged Partnerships, Mitigating Liabilities Unde...
December 15, 2016 CPE, EA On-Demand

This CLE/CPE webinar will provide tax advisers with a thorough and practical guide to the challenges of allocating recourse and nonrecourse partnership debt, including a critical first look at the new Treasury regulations issued under Sections 707 and 752 of the Internal Revenue Code on Oct. 4, 2016... Read More

Speakers:  Brian Krause, Partner, Skadden Arps Slate Meagher & Flom David F. Levy, Partner, Skadden Arps Slate Meagher & Flom Nickolas Gianou, Skadden Arps Slate Meagher & Flom

Partnership Preferred Returns: Identifying Capital Shifts and Recharacterization Risks
December 6, 2016 CPE, EA Download

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 of preferred returns, desc... Read More

Speakers:  James R. Browne, Partner, Barnes & Thornburg Joseph C. Mandarino, Partner, Smith Gambrell & Russell

S Corporation Debt: Planning Opportunities With Shareholder Loans to S Corps
Utilizing Debt Basis, Ordering Rules for Distributions and Repayments, Documenting Loans t...
November 2, 2016 CPE, EA Download

This webinar will provide tax advisers with a comprehensive and practical guide to structuring S corporation shareholder debt transactions to ensure the debt will be respected for basis increase purposes. The panel will outline what shareholder debts will increase debt basis, describe best practices... Read More

Speakers:  Mark Minassian, CPA, Minassian CPA William Perez

New Section 2704 Regulations and Family Partnerships: Navigating the New Discounting Rules...
October 18, 2016 CPE, EA Download

This CPE webinar will provide tax advisers who work with high net worth individuals and partnership structures with a thorough and comprehensive guide to the tax implications of the newly proposed Section 2704 regulations, specifically within the context of family limited partnerships, family limite... Read More

Speakers:  Dave Banerjee, Dave Banerjee CPA Kevin Matz, Esq., CPA, LL.M. (Taxation), Kevin Matz & Associates

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 On-Demand

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

Speakers:  William M. Funk, Esq., Law Office of William M. Funk Elizabeth M. Mills, Senior Counsel, Proskauer Rose

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

Speakers:  Jolaine L. Hill, CPA, Director, Katz Sapper & Miller Gary Markowitz

New Section 385 Regulations for S Corps: Protecting S Elections and Avoiding Debt Reclassi...
Analyzing Related-Party Debt Instruments to Withstand IRS Challenge to S Corp Status
August 3, 2016 CPE, EA On-Demand

This webinar will provide tax advisers with a critical first look into the impact of IRS proposed Section 385 regulations reclassifying certain related-party debt as equity will have specifically on S corporations and domestic entities. The panel will discuss the scope of the proposed regulations, e... Read More

Speakers:  Matthew A. Stevens, Principal, Ernst & Young Andrew L. Howlett, Miller & Chevalier

Determining Tax Treatment of S Corporation Distributions: Applying Section 1368 for Optima...
July 20, 2016 CPE, EA Download

This webinar will provide tax advisers and compliance professionals with a comprehensive and practical guide of the rules for determining the taxability of an S corporation's distributions to its recipient shareholders. The panel will discuss the intent of IRC Section 1368, detail the shareholder- a... Read More

Speakers:  Anthony J. Nitti, Tax Partner, WithumSmith+Brown Craig Kish, CPA, Tax Supervisor, WithumSmith+Brown

Mastering Tax Complexities in the Sale of Partnership and LLC Interests
Navigating Character and Holding Period of Gain/Loss, Basis, Varying Interest Rule, Instal...
June 23, 2016 CPE, EA On-Demand

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 side. Read More

Speakers:  Lynn E. Fowler, Partner, Kilpatrick Townsend & Stockton Joseph C. Mandarino, Partner, Smith Gambrell & Russell

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

Speakers:  Kathleen (Kat) Saunders Gregor, Partner, Ropes & Gray Joseph C. Mandarino, Partner, Smith Gambrell & Russell Elizabeth M. Norman, Partner, Nutter McClennen & Fish

S-Corporations Owning Multiple Entities: Mastering Tax Reporting and Planning Opportunitie...
Reconciling Intracompany Transfers, Utilizing S-Corp Parent-Sub Structures, Allocating Inc...
May 10, 2016 CPE, EA Download

This webinar will provide tax advisers with a practical guide to the planning and reporting issues and opportunities that arise when an S-corp owns multiple entities under common control. The panel will discuss the ramifications of an S-corp owning more than one LLC or partnership, as well as S-corp... Read More

Speakers:  Jason Watson, EA, MBA, Managing Partner, Watson CPA Group Robert W. Jamison, CPA, Professor Emeritus of Accounting, Indiana University, Kelley School of Business

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

Speakers:  Mark E. Wilensky, Partner, Meltzer Lippe Goldstein & Breitstone Professor Bradley T. Borden, Professor of Law, Brooklyn Law School

Built-in-Gains Provisions in C-to-S Corp Conversions: Avoiding Double Taxation Through BIG...
Pre-Conversion Valuations and Calculations, Identifying Losses to Offset BIG, Using C Corp...
March 8, 2016 CPE, EA Download

This webinar will provide tax advisers with a comprehensive guide to the pre-conversion planning opportunities available to minimize or avoid built-in gains (BIG) tax in converting existing C corporations to S corps. The panel will discuss identification and valuation of assets subject to BIG tax an... Read More

Speakers:  Nicholas P. Hoeft, Esq., Jostock & Jostock Eric H. Jostock, President, Jostock & Jostock Paul J. Rozek, Vice President, Tax, Selden Fox

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

Speakers:  Sarah Allen-Anthony, Tax Senior Manager, Crowe Horwath Madhuri Thaker, Consultant, Plante Moran Walter McGrail, Senior Manager, Cendrowski Selecky John Alfonsi, Managing Director, Cendrowski Corporate Advisors

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

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

Speakers:  Ned Leiby, Director, Income and Franchise Taxes, Ryan Jennifer A. Zimmerman, Atty, Horwood Marcus & Berk Chartered

Mastering S Corporation At-Risk Loss Limitations: Beyond Calculations to Proactive Plannin...
Grouping Strategies, Aggregation, Mergers and Q-Sub Elections
January 13, 2016 CPE, EA Download

This webinar will provide a deeper dive into the planning implications of S corporation at-risk loss limitations by giving tax advisers detailed strategies for avoiding negative tax outcomes by managing the limitations through often complex planning. The panel will discuss techniques such as groupin... Read More

Speakers:  Robert S. Barnett, Partner, Capell Barnett Matalon & Schoenfeld Darren J. Mills, Managing Director, Alvarez & Marsal Taxand

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 On-Demand

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

Speakers:  Robert A.N. Cudd, Senior Partner, Polsinelli Jonathan Raymon, Vice President/Trust Officer, Hilliard Lyons Trust Company

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

Speakers:  Robert S. Barnett, Partner, Capell Barnett Matalon & Schoenfeld Janice H. Eiseman, Principal, Cummings & Lockwood

Correcting Capital Account Mistakes and Errors on Partnership Returns
A Comprehensive Guide to Corrections, Allocations and "True-Ups" of Capital Accounts
November 24, 2015 CPE, EA Download

This webinar will provide tax professionals and advisers with a deep and highly practical guide to the accounting and tax disclosure requirements necessary to correct and adjust capital account balances. The panel will focus on the mechanics of both book entries and tax reporting, and will offer con... Read More

Speakers:  Joseph C. Mandarino, Partner, Smith Gambrell & Russell Steve R. Johnson, Professor, Florida State University Berlin (Jay) Robbins, III, CPA, CFP, Member, Warren Averett

Liquidation of S Corporations: Mastering Tax Implications of Liquidating Distributions
Case Study on Planning, Calculations, and Property Dispositions
October 22, 2015 CPE, EA Download

This webinar will delve into a case study on the planning, tax calculations, property dispositions and dissolution filings required to liquidate an S corporation. The panel will provide a briefing on the general rules stated in IRC Section 1371 tying liquidation rules back to those applying to C Cor... Read More

Speakers:  Robert W. Jamison, CPA Leslie Ellen Boyd, CPA, MST, Manager, CliftonLarsonAllen Amanda Wilson, Partner, Lowndes Drosdick Doster Kantor & Reed

Mastering Multi-State Taxation of S Corporations: State Variances in Recognition of S Elec...
August 13, 2015 CPE On-Demand

This webinar will provide tax preparers and advisers with detailed guidance on the most pervasive issues facing multi-state taxation of S corporations. The panel will detail those states that vary from automatic acceptance of the federal S election, review the composite return requirements, and disc... Read More

Speakers:  Karen Harriger Currie, Partner, Jones Day Jeff Glickman, Partner, Habif Arogeti & Wynne David Seiden, CPA, Partner, Citrin Cooperman

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

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

Speakers:  Robert A.N. Cudd, Senior Partner, Polsinelli Stephen Ng, Tax – Financial Services, Kaufman Rossin

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 On-Demand

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

Speakers:  John Manning, Esq., The DPAD Group Dan Steele, CPA, The DPAD Group

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 On-Demand

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

Speakers:  Vicki Meyer, Owner, Vicki Meyer Consulting David Patch, Senior Director, National Tax Office Partnership Group, BDO USA

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

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

Speakers:  Robert A.N. Cudd, Senior Partner, Polsinelli Jeffrey R. Davine, Partner, Ballard Spahr Joseph K. Fletcher, III, Partner, Glaser Weil Fink Howard Avchen & Shapiro

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

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

Speakers:  Robert S. Barnett, Partner, Capell Barnett Matalon & Schoenfeld Jessica Fischer, Tax Manager, Ernst & Young

Form 1120S Challenges for Tax Preparers
Navigating Computations-to-Adjustments Accounts and Determining Treatment of Dividends, Di...
December 10, 2014 CPE, EA On-Demand

This webinar will improve tax return preparers' familiarity with issues and solutions for preparing specific parts of Form 1120S, including Schedule M-2 accumulated adjustments accounts, other adjustment accounts' treatment of dividends and distributions, fringe benefits to shareholders, and health... Read More

Speakers:  Matthew R. O'Kane, Shareholder, Lowndes Drosdick Doster Kantor & Reed Amanda Wilson, Partner, Lowndes Drosdick Doster Kantor & Reed

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 On-Demand

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

Speakers:  Jonathan Stein, Atty., Pryor Cashman Edward S. Wei, Atty., Cadwalader Wickersham & Taft

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 On-Demand

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

Speakers:  Albert Dumaual, Atty, Capell Barnett Matalon & Schoenfeld Damien R. Martin, Senior Manager, BKD Douglas N. Rubenstein, Director, Katz Sapper & Miller

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

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

Speakers:  David Forst, Tax Group Practice Leader, Fenwick & West Amanda Wilson, Partner, Lowndes Drosdick Doster Kantor & Reed

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

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

Speakers:  L. Andrew Immerman, Partner, Alston & Bird Lynn E. Fowler, Partner, Kilpatrick Townsend & Stockton

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 On-Demand

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

Speakers:  Robert S. Barnett, Partner, Capell Barnett Matalon & Schoenfeld Michala P. Irons, Barnes & Thornburg

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

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

Speakers:  Robert A.N. Cudd, Senior Partner, Polsinelli Joseph K. Fletcher, III, Partner, Glaser Weil Fink Howard Avchen & Shapiro Amanda Wilson, Partner, Lowndes Drosdick Doster Kantor & Reed

Form 1120S: Mastering the Complex Schedules for S Corps
Navigating Changes to the 3.8% NII Tax, Schedules D and M-3, and More
February 5, 2014 CPE, EA Download

This webinar will improve tax return preparers' familiarity with the challenges and solutions for preparing specific parts of Form 1120S. The panel will discuss recent legislative changes and updates to 2013 versions of forms, and provide a detailed look at key schedules, including Schedules K, K-1,... Read More

Speakers:  Dennis Mowrey, Tax Director, Schneider Downs Sydney S. Traum, BBA, JD, LLM (Tax), CPA, Law Offices of Sydney S. Traum P.A.

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

Speakers:  Rich Shevak, Senior Manager, Accounting Methods, Grant Thornton Ellen McElroy, Partner, Pepper Hamilton

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

Speakers:  Amanda Wilson, Partner, Lowndes Drosdick Doster Kantor & Reed David Forst, Tax Group Practice Leader, Fenwick & West

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

Speakers:  David Blair, Partner, Crowell & Moring Thomas I. Hausman, Schneider Smeltz Ranney & LaFond Bruce Belman, Partner, Crowe Horwath

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

Speakers:  Wray Rives, Owner, RivesCPA Jon Funk, Senior Manager, Tax Services, Ernst & Young

Stock Basis Calculation for Pass-Through Entities: Challenges for Tax Professionals
Tackling Complex Issues for S Corporations, LLCs and Partnerships
August 6, 2013 CPE, EA Download

This teleconference will provide tax pros and advisors with a review of the issues involved in calculating basis for owners of pass-through entities. The panel will discuss the adjustments needed to reflect increases to and reductions in the initial owner's investment. Read More

Speakers:  Frank Gariepy, Partner, Eide Bailly Shauna Shafer, Tax Manager, Eide Bailly

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

Speakers:  Patrick Smith, Director, Baker Tilly Virchow Krause William T. Thistle, II, Atty, Bradley Arant Boult Cummings Carolyn Joy Lee, Partner, Jones Day

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

Speakers:  Leo Hitt, Partner, Reed Smith Lynn E. Fowler, Partner, Kilpatrick Townsend & Stockton Peter J. Withoff, Partner, Faegre Baker Daniels

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

Speakers:  Anne Bushman, Tax Services Manager, McGladrey Carolyn Turnbull, Tax Director, McGladrey Gregory Levy, Principal, Kaufman Rossin & Co.

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

Speakers:  Robert S. Barnett, Partner, Capell Barnett Matalon & Schoenfeld Renato Matos, Partner, Capell Barnett Matalon & Schoenfeld

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

Speakers:  Jesica Speer, Tax Manager, Grant Thornton Amanda Wilson, Partner, Lowndes Drosdick Doster Kantor & Reed

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

Speakers:  Jesica Speer, Tax Manager, Grant Thornton Belan Wagner, Managing Partner, Wagner Kirkman Blaine Klomparens & Youmans

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

Speakers:  Joseph C. Mandarino, Partner, Stanley Esrey & Buckley Christopher McLoon, Partner, Verrill Dana L. Andrew Immerman, Partner, Alston & Bird Saba Ashraf, Partner, McKenna Long & Aldridge