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Complex Tax Provisions in LLC Operating Agreements: Minimum Gain Chargeback, Waterfall All...
December 16, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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. Read More

Form 1065 Tax Basis Capital Methods
Transactional Approach, Handling Prior Year Noncompliance, Tracking Outside...
December 20, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will instruct practitioners on the latest tax basis capital reporting requirements. Our panel of experts will discuss the transactional approach for tax basis capital and best practices for handling partnership returns that may not have been compliant in the past. They will also provide... Read More

Section 461(l) Excess Business Loss Limitations: Calculating and Preparing Form 461, Defic...
January 7, 2025 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This webinar will provide tax advisers with a practical exploration of the loss limitation rules of Section 461(l). The panel will discuss what items are included or excluded in the business loss calculations, the effect of such a loss and its carryover to other taxable years, and the interactions w... Read More

Sect. 704(c): Contributions to Partnerships and LLCs
Navigating Unsettled Issues, Complex Rules, and Allocation Method Elections
January 14, 2025 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course 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 the contributed property subject to Section 704(c) and will discuss available elections to allocate gain and loss. Read More

Recognizing S Corporation Issues: Key Organizational Document Provisions, Ineligible Share...
January 28, 2025 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will identify commonly encountered issues with S corporation status and its shareholders. Our panel of flow-through entity experts will examine problems that frequently arise with these corporations and offer advice on preventing and correcting missteps. Read More

Applying Waterfall Allocations: Calculating Standard and Complex Layered and Target Alloca...
February 24, 2025 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Partnership Debt: Allocating Liabilities and Associated Deductions
Recourse vs. Nonrecourse Debt, Inside vs. Outside Basis, Negative Capital A...
December 13, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will explain how partnership debt impacts basis and 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 deduct... Read More

Taxation of Investment Partnerships: Hedge and Private Equity Funds, Carried Interest, Ber...
December 10, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Mastering Multistate Taxation of S Corporations: State Variances in Recognition of S Elect...
December 6, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course 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 discus... Read More

Liquidation of S Corporations: Mastering Tax Implications of Liquidating Distributions
Case Study on Planning, Calculations, and Property Dispositions
December 5, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
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This course 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 brief participants on the general rules stated in IRC Section 1371, tying liquidation rules back to those applying to C co... Read More

Partnership Basis Shifting: Preparing for Impending Examinations, IRS' Three-Part Guidance...
November 26, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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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... Read More

U.S. Partnerships With Foreign Partners: Navigating Withholding, Informational Reporting,...
Determining ECI, FDAP, FIRPTA Income Classifications, Treaty Benefits, Basi...
November 21, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course 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 and reporting requirements with respect to non-U.S. partners. Read More

Taxation of Equity Based Arrangements for LLCs: Capital and Profits Interest Transfers, Ap...
November 19, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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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... Read More

Earnouts: Structuring, Types of Arrangements, Strategies, Taxation
November 15, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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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. Read More

Exploiting and Avoiding Self-Rental Rules: Grouping, Exceptions, Material Participation, 1...
November 12, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
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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... Read More

Loss Limitations Analysis: Basis, At-Risk, Passive, and NOLs
November 1, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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. Read More

Real Estate Acquisitions: Maximizing Expensing and Depreciation Deductions
Repairs vs. Improvements, Bonus Depreciation vs. Section 179, Tangible Repa...
October 29, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will discuss strategies to accelerate deductions for real estate improvements. Our expert panel of real estate tax professionals will break down the complex guidelines surrounding these purchases including the tangible repair regulations, available safe harbors, and expensing elections.... Read More

IRC 751 Hot Assets: Calculating and Reporting Ordinary Income on Disposition of Partnershi...
October 24, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide accounting and tax professionals with a deep dive into the tax treatment of Section 751 hot assets when a partner disposes of their partnership interest. The panel will discuss identifying, calculating, and reporting ordinary income from hot assets in the sale of a partnersh... Read More

Reverse Section 704(c) Layers: Partnership Revaluation Events
October 22, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This webinar will examine common events triggering partnership revaluations and discuss how to maintain and report Section 704(c) layers. Our panel of partnership transaction experts will walk practitioners through common scenarios requiring book-ups and book-downs and offer advice on facilitating t... Read More

Corporate Transparency Act: Reporting Beneficial Ownership to FinCEN, Filing Requirements...
October 18, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Capital Accounts: 704(b) vs. GAAP vs. Tax Basis, Comparing and Contrasting Annual Allocati...
Meeting Tax-Basis Capital Reporting Requirements
October 1, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will address calculating and maintaining partners' capital account balances under 704(b), GAAP, and tax basis reporting requirements. Our panel of partnership experts will explain the importance of each method, compare and contrast annual recording differences for each, and discuss how t... Read More

Partnership Losses in Excess of Basis: Preparing for the IRS' Latest Audit Campaign
Preparing for an IRS Audit of Partner's Basis: Examination Tips
September 27, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will prepare pass-through advisers to withstand IRS challenges to partners' basis calculations. Our panel of federal tax experts will guide partners and tax professionals through the calculations necessary to determine a partner's basis in a partnership, the IRS examination, and handlin... Read More

Section 743(b) Adjustments in Multi-Tier Partnerships: Applying Rev. Rul. 87-115 to Upper-...
September 20, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Real Estate Professional Tax Status: Electing Aggregation, Meeting the Material Participat...
August 16, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will explain the criteria that must be met for a taxpayer to be considered a real estate professional. Our panel of real estate taxation experts will discuss how real estate professionals meet the material participation tests and the advantages and drawbacks of this designation. Read More

F Reorganizations and Other Tax Planning for S Corporation Acquisitions and Investments
August 13, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will discuss tax planning for S corporation investments and acquisitions, including the practical uses of F reorganizations in purchasing, selling, and restructuring S corporations. Our panel of taxation experts will walk you through examples and common scenarios, including pre-transact... Read More

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
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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. Read More

Composite Returns and Nonresident Withholding for Pass-Through Entities: Navigating the Mu...
Determining Whether to File Composite Returns, Dealing With Withholding Req...
July 30, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

Reconciling GAAP Basis and Tax Basis in Partnership Income Tax Returns and K-1 Schedules
July 29, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

Worthlessness Deduction for Partnership Interests
Ordinary vs. Capital Losses, Abandoned vs. Worthless, Recourse vs. Nonrecou...
July 23, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Built-in-Gains Provisions in C-to-S Corp Conversions: Avoiding Double Taxation Through BIG...
Pre-Conversion Valuations and Calculations, Identifying Losses to Offset BI...
July 17, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course 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 the identification and valuation of assets subject to BIG tax... Read More

Correcting Capital Account Errors on Partnership Returns
A Comprehensive Guide to Corrections, Allocations, and True-Ups of Capital...
July 10, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax professionals and advisers with an in-depth and practical guide to the accounting and tax disclosure requirements to correct and adjust capital account balances. The panel will focus on reconstructing capital accounts in light of the required reporting of negative tax ba... Read More

Real Estate Partnership Returns: Reviewing Form 1065, Schedule K-1, and Attachments to Avo...
July 9, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will walk tax practitioners through reviewing Form 1065, U.S. Return of Partnership Income Tax Return, and its related schedules. Our partnership experts will cover recent changes to the form and schedules, common M-1 adjustments, properly reporting liabilities, key elections, and new co... Read More

IRC Section 83(b) Election for Restricted Property: Making the Election, Advantages and Ri...
July 2, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will outline the advantages and risks of making an IRC Section 83(b) election. Our panel of federal income taxation professionals will point out scenarios when the election is advantageous, the caveats of making the election that a service provider must consider and review the steps for... Read More

Partnership Allocations for Real Estate Entities: Special Allocations, Section 704(b) DROs...
June 18, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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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... Read More

Preparing Schedules K-2 and K-3: New Domestic Filing Exception, 2023 Revisions, Reporting...
June 11, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will discuss required Schedules K-2 and K-3 for reporting partners' income, deductions, and credits from foreign activity. Our panel of highly experienced tax specialists will explain each part of each schedule so that tax practitioners can efficiently meet this reporting obligation. The... Read More

Trusts as S Corporation Shareholders: Elections, Eligibility, and Avoiding Loss of Subchap...
QSSTs, ESBTs, Grantor Trusts, and Testamentary Trusts
June 10, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will cover types of trusts eligible to hold S corporation shares, including Qualified Subchapter S Trusts (QSSTs) and Electing Small Business Trusts (ESBTs), making the corresponding QSST and ESBT elections, and avoiding common scenarios where S status is inadvertently terminated when a... Read More

BOI Reporting for Real Estate: Determining Beneficial Owners, Monitoring Changes, Actions...
June 4, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will comprehensively examine how the new Corporate Transparency Act (CTA) reporting requirements apply to real estate investors. Our panel of veteran real estate professionals will discuss the new reporting requirements as they apply to real estate owners and related entities. The panel... Read More

LLC/Partnership Formation Key Issues: Distribution Rights, Capital Contributions, Income a...
May 30, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Calculating S Corp Stock and Debt Basis: Avoiding Loss Limitations and Excess Distribution...
May 17, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will provide tax professionals and advisers with the tools and understanding to correctly calculate S corporation shareholders' stock and debt basis and advise clients to avoid adverse tax consequences due to loss limitations or excess distributions. Read More

S Corporation Formation Issues: Issuing Stock, Eligible Shareholders, Selecting a Year-End...
May 7, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will provide tax practitioners and business owners with a comprehensive overview of the tax issues that arise when forming a Subchapter S corporation. Our panel of pass-through experts will guide you through the shareholder eligibility requirements, issuing common stock, filing Form 255... Read More

S Corporation Shareholder-Employee Compensation: Reasonable Compensation Standards
April 30, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will provide tax advisers and other professionals with a comprehensive examination of the rules governing compensation of S corporation officers and shareholders, focusing on determining, documenting, and supporting reasonable compensation to avoid or withstand IRS scrutiny. Read More

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
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Carried Interest Regulations: Impact on Fund Managers, Tax Planning Strategies, Exceptions...
March 26, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will provide fund managers and their advisers with a practical guide to the challenges and planning opportunities found in the carried interest regulations. Read More

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
This program is included with the Strafford CPE Pass. Click for more information.
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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... Read More

IRS' Current Audit Campaign: Preparing for Large Partnership, Complex PTE, and HNW Taxpaye...
February 27, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Schedule K-1 Disclosures for Pass-Through Entities: At-Risk, Basis, and Passive Activity S...
Sec. 163(j), QBI, 704(c), and Tax Basis Capital Reporting Requirements
February 22, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will discuss the latest IRS requirements for disclosing information to partners and shareholders on Schedule K-1. Our panel of tax experts will explain how to present attachments clearly and concisely for shareholders and partners of flow-through entities. They will provide examples and... Read More

Advanced Multistate Taxation of Partnerships, Individual Partners, and SALT PTE Elections
Business vs. Nonbusiness Income Characterization, Reconciling Conflicting S...
February 13, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will give partnership tax advisers a 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 tax issues an... Read More

LLCs and S Corporations: Mitigating Self-Employment Tax for Flow-Through Entities
February 6, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Maximizing Qualified Retirement Contributions for Business Owners: Defined Contribution an...
February 1, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Qualified Small Business Stock: Maximizing the Section 1202 Exclusion for Startup Investor...
January 23, 2024 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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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... Read More

Recent IRS S Corporation Initiative: Losses in Excess of Basis, Taxable Distributions, Han...
January 19, 2024 CPE, EA CPE On-Demand
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This course will discuss what the IRS expects to find in its audit of Subchapter S corporations. Our panel of tax experts will focus on complying with current basis, distribution, and documentation requirements and explain how to handle a Subchapter S examination for tax practitioners working with t... Read More

Preparing Form 6765 for the R&D Credit: IRS Challenges and Proposed Updates
January 16, 2024 CPE, EA CPE On-Demand
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This webinar will update practitioners on the latest requirements for claiming the research and development (R&D) credit. Our notable panel of federal tax credit specialists will review recent updates to the Form 6765, Credit for Increasing Research Activities, proposed changes to the form, respondi... Read More

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
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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... Read More

Determining Basis for Partners and Shareholders: AAA vs. Capital Accounts, Debt-Financed L...
January 5, 2024 CPE, EA CPE On-Demand
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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... Read More

Key Tax Provisions in LLC Operating Agreements: Interpreting Special Allocation, Safe Harb...
November 29, 2023 CPE, EA CPE On-Demand
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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... Read More

Taxing Joint Ventures: Maximizing Profits Extraction, Partnership vs. Corporation, Propose...
November 13, 2023 CPE, EA CPE On-Demand
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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... Read More

Basis Calculations for Partnerships and LLCs
Book-Ups, Step-Ups, At-Risk Amounts, Allocating Liabilities, and Tax-Basis...
October 31, 2023 CPE, EA CPE On-Demand
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This course will provide tax preparers and professionals advising partnerships and LLCs with a solid foundation for calculating and maintaining partners' basis accounts. The panel will discuss book-ups, step-ups, at-risk rules, the corresponding recourse and nonrecourse debt allocations, and the tax... Read More

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
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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... Read More

Trade or Business Determinations: Interpreting Varying Guidance for Real Estate, Family Of...
October 20, 2023 CPE, EA CPE On-Demand
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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... Read More

Section 754 Elections on Form 1065: Making Valid Elections, Seeking Relief for Missed or I...
Mastering the Mechanics of Election Statements, Schedules K-1, Obtaining Re...
October 2, 2023 CPE, EA CPE On-Demand
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This course will provide tax advisers and compliance professionals with a thorough and practical guide to the mechanics of reporting a Section 754 election on a partnership's IRS Form 1065--"U.S. Return of Partnership Income." The panel will first discuss the significance, tax stakes, and mechanics... Read More

Restaurant Taxation: Calculating Tips and FICA Tip Credit; Food Donations, Sales Tax, and...
September 29, 2023 CPE, EA CPE On-Demand
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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. Read More

Capital Account Challenges for Partnerships: Tackling Calculations, Complex Operating Agre...
September 21, 2023 CPE, EA CPE On-Demand
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This course 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 outline of tax allocations, mathematical examples, explanations of operating agreements, and approaches to comp... Read More

Preparing Form 7203: Calculating S Corporation Shareholders' Stock and Debt Basis
Utilizing Prior Suspended Losses, Taxing Loan Repayments, Reconstructing Ba...
September 19, 2023 CPE, EA CPE On-Demand
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This course will provide hands-on examples of reporting S corporation basis calculations on Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations, including reporting loan repayments, stock blocks, and utilization of prior years' suspended losses. Our panel of flow-through veterans w... Read More

Recent IRS Rules for S Corporations: Activity and Basis Reporting, NRAs, QBI, and IRS Basi...
August 31, 2023 CPE, EA CPE On-Demand
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This webinar will address the latest Subchapter S corporation tax issues. Our panel will discuss the requirements to include basis schedules and separate activity reporting in Form 1120-S, nonresident aliens and ESBTs, and preparing for the current IRS initiative focusing on audits of S corporation... Read More

Redemptions of Partnership Interests: Sections 736(b) vs. 736(a), Installment Sales, Hot A...
August 23, 2023 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
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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... Read More

Partnership Exchanges: Section 1031, Drop and Swaps, Swap and Drops, Mixing Bowl, and Othe...
August 9, 2023 CPE, EA CPE On-Demand
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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... Read More

Tax Issues in Real Estate Partnerships: Dealer vs. Investor Status, 163(j) Interest Limita...
August 2, 2023 CPE, EA CPE On-Demand
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This course will provide tax advisers with a detailed and practical guide to navigating certain planning complexities and opportunities for real estate partnerships. Our panel of real estate experts will analyze the factors that determine dealer status along with recent cases to enable real estate o... Read More

Outside Basis: Determining, Documenting, and Reconstructing for Partners, Members, and Sha...
July 25, 2023 CPE, EA CPE On-Demand
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This webinar will walk tax practitioners through the process of calculating outside basis for partners, members, and shareholders of pass-through entities. Our panel of federal taxation experts will point out the differences between S corporation and partnership calculations, discuss IRS audit flags... Read More

Section 743(b) Adjustments in Multi-Tier Partnerships: Applying Rev. Rul. 87-115 to Upper-...
July 20, 2023 CPE, EA CPE On-Demand
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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... Read More

Administrative Adjustment Requests (AARs): Typical Scenarios, Push-Out and Pull-In Electio...
July 19, 2023 CPE, EA CPE On-Demand
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This webinar will walk tax practitioners through the reporting responsibilities for administrative adjustment requests (AARs) and explain when an AAR is required or should be considered. Our panel of partnership and procedure professionals will address the initial determination whether an AAR is req... Read More

Mastering Form 8582 Passive Activity Loss Reporting: An Advanced Program on Calculations,...
June 29, 2023 CPE, EA CPE On-Demand
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This course 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 f... Read More

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
This program is included with the Strafford CPE Pass. Click for more information.
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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. Read More

Relief for Late S Corporation Elections: Revenue Procedures 2013-30 and 2022-19, Reasonabl...
June 12, 2023 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
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This course will explain the steps outlined in Revenue Procedure 2013-30 to facilitate granting S corporation status to businesses requesting late election relief, as well as the more recent Revenue Procedure 2022-19, which identifies a number of issues involving S corporations that may be resolved... Read More

179D and 45L Tax Incentives: Qualifications, Impact of Inflation Reduction Act, Caveats, P...
May 24, 2023 CPE, EA CPE On-Demand
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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... Read More

Tax Challenges for Law Firms: Advanced Client Costs, IOLTA Accounts, Partner Allocations,...
May 3, 2023 CPE, EA CPE On-Demand
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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... Read More

Converting From S Corp to C Corp: Final 1371(f) Regulations, Favorable Treatment of PTTP D...
May 1, 2023 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers and compliance professionals with a thorough exploration of the potential tax benefits and hazards of revoking S elections and converting entities to C corporations. The panel will offer tools and strategies to maximize the tax and operational advantages of maki... Read More

Maintaining Partner Capital Account Balances: Preparing Workpapers, Documenting Allocation...
April 26, 2023 CPE, EA CPE On-Demand
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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... Read More

Tax Issues of Real Estate Syndications: Limited and General Partner Considerations, Carrie...
April 19, 2023 CPE, EA CPE On-Demand
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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... Read More

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
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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... Read More

Tax Complexities in the Sales and Purchases of S Corps: Asset vs. Stock Sales, Installment...
March 29, 2023 CPE, EA CPE On-Demand
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This course will explain the significant factors purchasers and sellers should consider when acquiring or disposing of a Subchapter S corporation. Our panel of S corporation veterans will discuss the pros and cons of asset sales versus stock sales, qualifying for installment sales treatment as an S... Read More

Partnership Terminations: Sale or Abandonment of an Interest, Retirement or Death of Partn...
March 1, 2023 CPE, EA CPE On-Demand
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This course will provide tax return preparers with increased familiarity with the issues involved in transfers of partnership interests, including exchanges; the retirement of a partner; gift, contribution, or abandonment of a partnership interest; and the death of a partner. Read More

Maximizing Depreciation: Cost Segregation, QIP, Bonus Depreciation, Filing Refund Claims
February 22, 2023 CPE, EA CPE On-Demand
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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... Read More

Exploiting and Avoiding Self-Rental Rules: Grouping, Exceptions, Material Participation, 1...
February 16, 2023 CPE, EA CPE On-Demand
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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... Read More

Resolving Inadvertent Terminations of S Status: New Rev Proc 2022-19 Relief, Second Class...
February 8, 2023 CPE, EA CPE On-Demand
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This webinar will review the many ways an S corporation can lose its S status, which requires private letter rulings (PLRs) to correct, and utilizing Revenue Procedure 2022-19 to facilitate corrections. Our panel of seasoned S corporation advisers will walk you through examples of common oversights... Read More

Applying Waterfall Allocations: Calculating Standard and Complex Layered and Target Alloca...
January 11, 2023 CPE, EA CPE On-Demand
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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... Read More

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
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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. Read More

Members as Employees of LLCs: Using Tiered LLCs, Separate S Corporations, and Leasing Comp...
October 4, 2022 CPE, EA CPE On-Demand
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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... Read More

Purchase Price Allocations in Real Estate Transactions: Categorizing Assets, Minimizing Ta...
August 25, 2022 CPE, EA CPE On-Demand
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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... Read More

Final Section 1061 Carried Interest Regulations
July 21, 2022 CPE, EA CPE On-Demand
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This course will provide fund managers and advisers with a practical guide to the challenges and planning opportunities found in the final regulations and the proposed tax changes to the carried interest rules. Read More

Preparing Form 4797, Sales of Business Property: Minimizing Tax on Dispositions
Calculating Unrecaptured Section 1250 Gain, Section 1231 Lookback, Related...
June 6, 2022 CPE, EA CPE On-Demand
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This webinar will detail the steps needed to report various gains and losses on Form 4797, Sales of Business Property, with primary consideration given to minimizing the overall tax paid by taxpayers reporting dispositions. Our authoritative panel will explain reporting differences between specific... Read More

Calculating Depreciation Recapture Under IRC 1245 and 1250: Minimizing Tax Through Transac...
May 25, 2022 CPE, EA CPE On-Demand
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This course will provide an in-depth explanation of depreciation recapture rules, focusing on the technical calculations and planning opportunities of the recapture provisions. The speakers will explore IRC 1245 and 1250, which set out the rules for recapture based on various types of assets. Read More

Partners and Shareholders Reimbursed and Unreimbursed Expenses: Accountable Plans, Schedul...
March 1, 2022 CPE, EA CPE On-Demand
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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... Read More

Redemptions of Partnership Interests: Sections 736(b) vs. 736(a), Installment Sales, Hot A...
February 22, 2022 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
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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... Read More

Section 704(c) Capital Account Book-Ups: Revaluation of Partnership Assets
Triggering Events for Revaluations, Effects of Revaluations on Allocations...
November 30, 2021 CPE, EA CPE On-Demand
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This course will provide tax advisers with a practical guide to the complexities of capital account revaluations or "book-ups" under Section 704. The panel will detail the circumstances and events under which a partnership may revalue its property to FMV to adjust the capital accounts of its members... Read More

Year-End Tax Planning for Hedge Funds, Private Equity Funds, Investment Partnerships, and...
November 23, 2021 CPE, EA
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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... Read More

Preparing Form 3115 for Changes in Accounting Method: Reporting the Section 481(a) Adjustm...
November 16, 2021 CPE, EA
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This course will walk tax preparers through the preparation of Form 3115, Application for Change in Accounting Method, common scenarios that require its filing, and the corresponding recognition of the adjustment under Section 481(a). Read More

Distinguishing Personal and Business Goodwill: Planning Strategies to Minimize Tax Liabili...
November 11, 2021 CPE, EA
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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. Read More

Relief for Late S Corporation Elections: Revenue Procedure 2013-30, Reasonable Cause, and...
November 2, 2021 CPE, EA CPE On-Demand
This program is included with the Strafford CPE Pass. Click for more information.
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This course will explain the steps outlined in Revenue Procedure 2013-30 to facilitate granting S corporation status to businesses requesting late election relief. Our panel of S corporation experts will explain how to file a late S election, eligibility for filing a late election, and LLCs electing... Read More

Revoking a Section 754 Election: New Form 15254, Tips for Avoiding Denial, Sufficient Reas...
September 9, 2021 CPE, EA
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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. Read More

PPP Forgiveness and ERC Update: Forms 3508, 3508EZ, and 3508S; Eligible Costs, Required Do...
July 13, 2021 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
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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. Read More

S Corporations Owning Multiple Entities: Mastering Tax Reporting and Planning Opportunitie...
Reconciling Intracompany Transfers, Utilizing S Corp Parent-Sub Structures,...
July 8, 2021 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will provide tax advisers with a practical guide to the planning and reporting issues and opportunities that arise when an S corporation owns multiple entities under common control. The panel will discuss the ramifications of an S corporation owning more than one LLC or partnership, as w... Read More

REITs: Meeting Qualification Rules, Taxable REIT Subsidiaries, and Exit Strategies
July 7, 2021 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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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. Read More

Liquidation of Financially Distressed S Corporations: Mastering Tax Implications of Liquid...
Case Studies on Planning, Calculations, and Property Dispositions
January 6, 2021 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
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This course will delve into case studies on the planning, tax calculations, property dispositions, and dissolution filings required to liquidate an S corporation, particularly those in financial distress. The panel will provide a briefing on the general rules stated in IRC Section 1371 tying liquida... Read More

Pass-Through Entities and COD Income: Sheltering Solvent Entity Owners From Insolvent Enti...
Section 108 Relief, Qualified Real Property Indebtedness, Reducing Tax Attr...
November 11, 2020 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers 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 entities... Read More

Family Partnerships and LLCs: Valuation Discounts, IRS Challenges, and IRC Section 2036
November 4, 2020 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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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... Read More

Calculating S Corp Accumulated Adjustment Accounts: Mastering the Section 1368 Ordering Ru...
Minimizing Tax on Distributions, Navigating the Interplay Between Sharehold...
October 27, 2020 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course 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 wil... Read More

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
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Reporting UBTI From Investments in Partnerships and S Corporations
Footnotes and Separate Disclosures, UDFI Exemptions
August 12, 2020 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will provide a comprehensive and practical guide into the rules governing unrelated business income tax 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 pass-throug... 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
This program is included with the Strafford CPE Pass. Click for more information.
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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... 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 U...
July 16, 2020 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
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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). Read More

Calculating IRC 199A Qualified Pass-Through Business Income Deduction
Determining QBI, Eligible Entities, Phase-Ins, Carry-Forwards, Wage and Cap...
June 29, 2020 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
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This program is included with the Strafford All-Access Pass. Click for more information.

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

Partner Profits Interests: IRS Safe Harbor, Migrating From Employee to Partner, Ensuring C...
May 20, 2020 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
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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... Read More

State Taxation of Pass-Through Entities: Recent Nexus Developments, SALT CAP Pass-Through...
May 6, 2020 CPE
This program is included with the Strafford CPE Pass. Click for more information.
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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... Read More

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
This program is included with the Strafford CPE Pass. Click for more information.
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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. Read More

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
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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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... Read More

Asset Acquisition Rules for Section 199A: Avoiding QBI Limitations by Increasing UBIA
January 22, 2020 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Unitary Combined Reporting Rules for Multistate Partnerships: Reconciling Conflicting Stat...
State Requirements for Flow-Through of Apportionment Factors, Permissible A...
January 9, 2020 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide partnership tax advisers with a thorough and practical guide to the unitary reporting rules for partnerships with income or operations in multiple states. The panel will discuss critical questions such as whether the character of pass-through income is determined at partner... 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 Sec...
December 18, 2019 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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,... Read More

Partnership Preferred Returns: Identifying Capital Shifts and Recharacterization Risks
December 12, 2019 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

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
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Special Rules for Deducting Unused S Corporation Losses and Claiming Nontaxable Distributi...
Measuring PTTP Under Treas. Reg. 1.1377-2, Increasing Stock Basis During PT...
November 21, 2019 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers and compliance professionals with a thorough exploration of the risks and opportunities of deducting unused S corporation accrued losses in the "post-termination transition period" (whether due to revocation of S election, winding down of the business, or a disq... 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 C...
November 6, 2019 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Remedies for Partnership Form 1065 Errors Resulting from Tax Reform and Centralized Audit...
Fixing Missed or Incorrect Elections, Superseding Returns, Change of Partne...
October 30, 2019 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax professionals and advisers with a critical early look at available measures to correct errors on Form 1065 U.S. Return of Partnership Income arising from specific provisions of the 2017 tax reform law. The panel will focus on the recent IRS guidance allowing certain part... 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
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... 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
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... 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
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

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
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Disguised Sale Rule Reversal: Using Leveraged Partnerships to Defer Gain on Debt-Financed...
July 24, 2019 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Mastering Partnership Minimum Gain Chargeback Provisions for the Tax Professional
Reporting Requirements, Allocations and Planning Opportunities for Non-Reco...
July 11, 2019 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

New 2018 Schedule K-1 Items for Partnership Returns: Meeting Complex Compliance Issues
Expanded Partnership Liability Share Reporting, Additional Basis Identifica...
June 26, 2019 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

IRC 199A Practice Opportunities: Integrating LLC Expertise and Section 199A Expertise
June 11, 2019 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

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
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

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
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Series LLCs: Tax Planning and Wealth Transfer Opportunities
Segregating Asset Ownership and Business Lines, QBI Deduction, State Law Co...
April 24, 2019 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

IRC 1446 Withholding Requirements for Foreign Partner's Effectively Connected Income: Form...
Special Rules for Real Estate Partnerships, Partner-Level Adjustments, Over...
February 20, 2019 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

Tax Treatment of Partnership Mergers: "Assets-Up" vs. "Assets-Over," Ensuring Tax Deferral...
January 30, 2019 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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. 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...
January 23, 2019 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

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
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

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
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

New Section 199A Qualified Business Income Regulations: Definitions, Thresholds, Exclusion...
Planning Opportunities and Anti-Abuse Provisions in the New Rules
October 18, 2018 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

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
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... 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 Secti...
July 31, 2018 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Tax Planning and Reporting for Partnership Equity Compensation Grants
Basis Adjustments, Avoiding Gain Recognition, Section 83 Elections and Defe...
May 30, 2018 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

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
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Reverse 704(c) Allocations: Partnership Revaluations, Triggering Events, and Recent IRS Gu...
January 10, 2018 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

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
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More

Short Year 1065 Returns for Terminated Partnerships: Avoiding Penalties For Failure to Rep...
IRC 708(b) Filing Requirements and Reporting Prior and Successor 754 Electi...
November 8, 2017 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
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This course 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 legal... Read More

Reporting Full and Partial Redemptions of Partnership and LLC Interests
IRC 754 Elections, Section 736(b) Payments, Character and Timing of Gain, I...
September 19, 2017 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
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This course 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 co... Read More

Form 8865 Reporting of Foreign Partnership Income and Navigating Rules for Allocable Share...
August 3, 2017 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course 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 s... Read More

Hedge Fund Partnership Form 1065 Returns: Identifying Fund Structures and Preparing Tax Fi...
Navigating Mark-to-Market Rules, Straddles, and Fund Manager Income Reporti...
June 6, 2017 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course 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 includ... Read More

Tax Treatment of Compensation to Service Provider Partners: Navigating New IRS Prohibition...
Reporting Payments to and Benefit Plans for Service Provider Partners, Stru...
May 9, 2017 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course 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 st... Read More

Interpreting Partnership Agreements and Reporting Terms on Form 1065
Identifying Ambiguous or Contradictory Provisions, Recognizing Opportunitie...
February 21, 2017 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course 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 for... Read More

S Corporation Stock Sales: Mastering Tax Reporting, Income/Loss Allocation and Section 137...
Utilizing "Close-the-Book" Strategies, Determining Year-End Basis Adjustmen...
February 15, 2017 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course 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 sharehold... Read More

Partnership Terminations: Mastering Section 708
Filing Short Year Returns, Revisiting Elections, Amortization Opportunities...
January 25, 2017 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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

Mastering Form 8582 Passive Activity Loss Reporting: An Advanced Program on Calculations,...
January 11, 2017 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course 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 f... Read More

S Corporation Debt: Planning Opportunities With Shareholder Loans to S Corps
Utilizing Debt Basis, Ordering Rules for Distributions and Repayments, Docu...
November 2, 2016 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course 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

Mastering Section 263A UNICAP Reporting for Partnerships and S Corporations: Getting K-1 D...
Navigating Requirements for Tiered Partnerships, Footnote Disclosures and I...
September 8, 2016 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course 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

Determining Tax Treatment of S Corporation Distributions: Applying Section 1368 for Optima...
July 20, 2016 CPE, EA
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course 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- an... 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
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

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... Read More