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Centralized Audit Regime Issues for Buyers and Sellers of Partnership Interests: Protectin...
Structuring the Purchase or Sale of Partnership Interests Under New IRS Audit Rules
October 29, 2019 CLE, CPE, EA Live Webinar

This CLE/CPE webinar will provide guidance to tax counsel and advisers on BBA audit regime issues faced by buyers and sellers of partnership interests. The panel will discuss key points of interest in negotiating and structuring purchases or sales of partnership interests in light of the new partner... Read More

Multistate Tax Treatment of Multi-Tier Partnerships: State Tax Issues for Nonresident Tier...
Reconciling State Recognition Rules, Apportionment from Lower-Tier Pass-Through Entities,...
October 31, 2019 CLE, CPE, EA Live Webinar

This CLE/CPE webinar will provide tax counsel, advisers, and compliance professionals with a practical guide to navigating the state tax complexities involved in multi-tiered partnerships. The panel will discuss various state rules governing apportionment of income from lower-tier pass-through entit... Read More

Tax Issues in Transferring LLC and Partnership Interests
Navigating the Complex IRS Rules for Buying, Selling, or Redeeming Partnership Interests
November 19, 2019 CLE, CPE, EA Live Webinar

This CLE/CPE webinar will provide tax counsel and advisers with an overview of the tax rules that apply to the sale or transfer of an LLC or partnership interest. The panel will discuss common pitfalls and uncertainties in the tax code and outline best practices to structure transactions. Read More

Tax Treatment of Carried Interest: Planning Opportunities for Tax, Private Equity and Real...
IRC Section 1061, Capital Contributions, Transfers to Unrelated Parties, Special Allocatio...
November 26, 2019 CLE, CPE, EA Webinar

This CLE/CPE webinar will provide guidance to tax counsel and advisers on the new tax law's impact on the treatment of carried interest and available planning opportunities. The panel will discuss the application of Sec. 1061, Sec. 1231 property, implications of related party transactions, and plann... Read More

Section 199A IRS Final Regulations: Deductions, Limitations, Complexities and Opportunitie...
Determining Qualified Business Income, Loss Carryover, Reformation Considerations and More
October 10, 2019 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel, accountants, and other advisers with an in-depth understanding of the IRS' final regulations under Section 199A and the mechanics of calculating and claiming the qualified business income deduction. The panel will discuss the strict rules, requirements,... Read More

Partnership and LLC Excess Business Loss Limitations: Section 461(l) Challenges and Planni...
October 2, 2019 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel and advisers with an in-depth analysis of the loss limitation rules of Section 461(l) for non-corporate taxpayers passed in the 2017 tax reform bill. The panelist will discuss what items are included or excluded in the business loss calculations, the eff... Read More

Structuring Targeted Partnership Tax Allocations: Complying With IRC 704(b)
Determining Substantial Economic Effect, Distinguishing Targeted and Regulatory Allocation...
September 26, 2019 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel and advisers with the guidance necessary to correctly implement targeted partnership tax allocations. The panel will explain the complex requirements of IRC 704(b) and provide best practices for maximizing the tax benefits of targeting partnership alloca... Read More

Partnership Activity Aggregation Rules: Claiming QBI Deduction, W2 Wages and Income Tests,...
Specified Service Trades or Businesses Excluded From QBI Treatment, Impact of Existing Gro...
August 13, 2019 CLE, CPE, EA CLE On-Demand, Download

This webinar will provide tax counsel and advisers an in-depth analysis of the rules governing permissible trade or business aggregation for purposes of calculating the 20% Qualified Business Income Deduction. The panel will explain the regulations describing the Service's position on specified serv... Read More

Tax Treatment of Guaranteed Payments to Partners: Impact of IRC 199A, Section 707 Payments...
Maximizing QBI Benefits and Structuring Payments to Service Providing Partners Under New T...
July 25, 2019 CLE, CPE, EA CLE On-Demand, Download

This webinar will provide tax counsel a critical analysis of the impact of the Section 199A qualified business income (QBI) deduction on the tax treatment of guaranteed payments to partners. The panel will discuss the default treatment of payments for services to a partner under Section 707 and the... Read More

Taxation of Cannabis: Overcoming Tax Challenges in Marijuana Business Operations, Key Plan...
Entity Selection, Gross Income Inclusion, Impact of Tax Reform, Effect of Section 280E, IR...
May 29, 2019 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel and advisers guidance on tax and related issues for businesses engaged in the cannabis industry. The panel will discuss critical federal and select state tax rules impacting marijuana businesses, recent tax court decisions, Section 280E, forfeiture, and... Read More

Structuring Waterfall Provisions in LLC and Partnership Agreements
Navigating Complex Distribution Structures, Minimizing Negative Tax Consequences
April 24, 2019 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will guide corporate and tax counsel on the various methods of structuring waterfall distribution provisions in LLC and partnership agreements. The panel will examine a variety of economic and tax considerations such as approaches to drafting priority returns (internal rate of r... Read More

Interest Deduction Limitations Under Section 163(j): New Proposed Regulations, Application...
Rules for Computing ATI, Determining Deduction Cap, Special Carryover and Transition Rules...
March 20, 2019 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will address recently proposed Treasury regulations on interest deduction limitations under new Section 163(j). The panel will discuss the impact of the regulations on partnerships and CFCs, rules for computing ATI and determining the deduction cap, special carryover and transit... Read More

Partnership Exchanges After Tax Reform: Structuring "Drop and Swap" and "Mixing Bowl" Tran...
Minimizing the Risk of an Unfavorable Audit Outcome; Impact of Tax Reform on Structuring T...
February 27, 2019 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax advisers with knowledge and tools to advise partnership clients looking to convert to a tenancy-in-common form of ownership of real estate. Tax advisers may recommend such a conversion in contemplation of a future sale of property or to create a master limited l... Read More

Tax Reform for Pass-Through Entities: IRS Regulations, Planning Techniques, Loopholes, QBI...
February 21, 2019 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel and advisers with a review of the application and impact of the current tax law on pass-through entities. The panel will discuss new tax law changes impacting pass-through entities, recent IRS regulations, and provide tax planning strategies to optimize... Read More

Structuring Redemptions of Partnership and LLC Interests: Issues Unique to Liquidating Dis...
IRC 754 Elections, Section 736(b) Payments, Character and Timing of Gain, Installment Sale...
February 13, 2019 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel and advisers with specific and practical guidance to navigating the tax rules that apply to the redemption of LLC or partnership interests. The panel will discuss common pitfalls and uncertainties under the new tax law and outline best practices to struc... Read More

Partnership Representatives: New IRS Final Regulations Under Section 6223 and Challenges f...
New Audit Procedures; Disregarded Entities as Partnership Representatives; Termination and...
January 30, 2019 CLE CLE On-Demand, Download

This CLE webinar will provide tax counsel and advisers guidance to the recently issued final regulations on the designation of partnership representatives for purposes of the centralized audit rules. The panel will discuss the new regulations under Section 6223 and the impact on pass-through entitie... Read More

Net Operating Loss Planning After Tax Reform: Planning Techniques and Challenges
Impact to Noncorporate Taxpayers, Timing Issues and Other Considerations
January 9, 2019 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will guide tax counsel and advisers on new rules on net operating losses (NOL) and their impact on tax planning for taxpayers. The panel will discuss changes to the NOL carryback and carry-forward rules and limitations before and after tax reform, its effect on leveraging reduce... Read More

Equity Compensation Grants in Partnerships and LLCs: Overcoming Tax Challenges and Key Pla...
Impact of Tax Reform, Profits vs. Capital Interests, Section 83, Options and Phantom Equit...
January 3, 2019 CLE, CPE CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel and advisers with a detailed analysis of the tax implications associated with equity compensation grants in partnerships and LLCs. The panel will discuss profit versus capital interests, phantom equity, the application of Section 83, carried interest, th... Read More

S Corp Redemptions: Characterization, Tax Consequences Post-Tax Reform, Application of Sec...
Sale or Exchange vs. Distribution, Evaluating Conversion to a C Corp, Available Tax Planni...
December 19, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel and advisers with a specific and practical guide to navigating the tax rules that apply to the redemption of S corporation interests. The panel will discuss characterization as a sale or exchange versus distribution, tax consequences associated with such... Read More

Reconciling State and Federal Audits After New IRS Partnership Audit Regulations: Tax Repo...
MTC Model Partnership Audit Reporting Statute; State Tax Audit, Assessment and Collection...
November 13, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax professionals with an up-to-date look at the impact of the new IRS partnership audit rules on state tax regulations, audits, assessments and collection procedures. The panel will discuss recently released IRS final regulations, an overview of the new partnership... Read More

Structuring Tiered Partnerships: Advanced Tax Planning Strategies, Avoiding Tax Traps
Treatment of Allocations and Deductions, Application of Sec. 704 and 743
October 23, 2018 CLE, CPE CLE On-Demand, Download

This CLE/CPE webinar will guide tax counsel on the available tax planning strategies in structuring tiered partnerships. The panel will discuss tax considerations for structuring tiered partnerships, treatment of allocations and deductions, the impact of tax reform and new IRS partnership audit rule... Read More

Contribution Default Remedies for LLCs and Partnerships: Tax Consequences of Dilution, Set...
September 6, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will guide tax professionals and advisers on structuring contribution-default remedies for LLCs and partnerships. The panel will discuss the complexities of contribution-default remedies, such as interest dilution, set-offs and loans. The panel will also tackle a variety of tax... Read More

New IRS Partnership Audit Rules for Tax Counsel: Massive Changes to Partnership Operations...
Partnership Agreement Drafting Considerations, Commercial Impacts, Transfers and Admission...
August 16, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE video webcast will provide tax counsel with an up-to-date look at the drafting, commercial and compliance implications of the new partnership audit rules, including a discussion of recent IRS guidance on issues presented by the statute. The panel will describe the new partnership audit... Read More

Tax Treatment of Carried Interest: Planning Opportunities for Tax, Private Equity and Real...
IRC Section 1061, Capital Contributions, Transfers to Unrelated Parties, Special Allocatio...
July 24, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide guidance to tax counsel and advisers on the new tax law's impact on the treatment of carried interest and available planning opportunities. The panel will discuss the application of Sec. 1061, Sec. 1231 property, implications of related party transactions and planni... Read More

Tax Issues in Sale of Partnership and LLC Interests: Structuring the Purchase Agreement
Best Practices for Drafting and Negotiating Tax Provisions
July 19, 2018 CLE, CPE CLE On-Demand, Download

The CLE/CPE webinar will review the tax issues involved with structuring purchase agreements for partnership or LLC interest. The panel will address allocation of income gains and losses, allocation of purchase price, payment terms in the purchase agreement, the impact of new tax law and discuss tax... Read More

Navigating Multistate Tax Issues With Pass-Through Entities
Reconciling State Recognition Rules and Overcoming Complexities With the Taxation of S Cor...
June 14, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will guide tax counsel and advisers to resolve complex tax questions confronting pass-through entities with a presence in more than one state. Our panel will brief attendees on state recognition rules and other complexities that apply to multistate S corps, LLCs and partnerships... Read More

Recourse and Nonrecourse Liability in Partnership Agreements
Leveraging Section 752 to Minimize Tax Impact of Partnership Liability and Debt Allocation...
May 10, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will guide tax counsel and advisers on navigating the complexities of characterizing partnership liabilities as recourse or nonrecourse. The panel will explain the significant tax and economic consequences for partners caused by distinctive treatments under the current tax code... Read More

Series LLCs: Advanced Planning and Tax Implications
Advantages and Disadvantages, Existing IRS Guidance, Tax Pitfalls, and Alternative Structu...
February 1, 2018 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide counsel and tax professionals an instructive review of recent trends in using series LLCs. The panel will compare the advantages and disadvantages, discuss federal tax implications of tax reform, analyze existing IRS guidance and examine tax pitfalls and alternative... Read More

Inadequate Tax Basis: Leveraging Basis Rules for S Corporations
Analyzing Guaranteed Loans, Incorporated Pocketbook Theory, and Back-to-Back Loans
January 4, 2018 CLE, CPE, EA CLE On-Demand, Download

This webinar will provide tax counsel and advisers with techniques to overcome challenges associated with inadequate basis in S corporations. The panel will discuss IRS regulations that provide resolution to some of the most confusing areas of inadequate basis. Read More

The "Fractions Rule" in Partnership Agreements: Drafting Section 514(c)(9)(E) Compliant Al...
Avoiding UBTI Triggers Through Savings Clauses and Other Structuring Tools
November 28, 2017 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel and partnership advisers with a practical, comprehensive guide to the "fractions rule," governing allocations between tax-exempt partners and taxable partners. The panel will define the specific issues and challenges that the fractions rule presents in s... Read More

IRC 754 Elections for Tax Counsel: Mastering Structuring Considerations of Basis Adjustmen...
Navigating Complex Basis Rules and Avoiding Pitfalls in Section 754 Elections
May 31, 2017 CLE, CPE CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel with comprehensive guidance on the 754 election for partnerships. The panel will discuss the basis adjustment rules associated with sales, transfers, and partnership interests or property distributions; review the impact of the Section 754 election for i... Read More

IRC 732(d) Partnership and LLC Basis Adjustments for Tax Counsel
Mastering Elective and Mandatory Basis Adjustments on Distributed Property Absent a Partne...
February 23, 2017 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel with comprehensive guidance on navigating the rules governing mandatory Section 732(d) basis adjustments on distributed property by partnerships where there is no Section 754 election in place. The panel will discuss the application challenges surroundin... Read More

New IRS Partnership Audit Rules for Tax Counsel: Preparing for Massive Changes
Partnership Agreement Drafting Considerations, Commercial Impacts, Transfers and Admission...
February 8, 2017 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel with an up-to-date look at the drafting, commercial and compliance implications of the new rules, including a discussion of potential IRS guidance on issues presented by the statute. The panel will describe the new partnership audit processes in detail,... Read More

IRC 704(c) for Tax Counsel: Structuring Partnership Agreements for Contributions of Built-...
Avoiding 704(c) and 737 Gain or Loss Shifting Pitfalls, Navigating Complex Basis Adjustmen...
January 24, 2017 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel and advisers with a comprehensive and practical guide to navigating the complex requirements of IRC Section 704(c) in structuring partnership agreements. The panel will offer practical drafting tools, including sample language, for ensuring that partners... Read More

Partnership Allocations of Rehabilitation, New Market and Other Tax Credits: Navigating Co...
January 5, 2017 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel with a comprehensive guide to provisions allocating tax credits within a partnership agreement. The panel will discuss what criteria to evaluate in determining whether any tax credit allocation will be respected, and will go into detail on provisions for... Read More

Structuring Contributions of Appreciated Property to Partnerships: Avoiding Tax Recognitio...
Navigating Allocation Challenges, the "Seven Year Rule" of Section 737, and New Debt Class...
December 20, 2016 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel with a comprehensive guide to the tax consequences of contributing appreciated property to a partnership or multi-member LLC. The event will present a framework of the specific tax treatment of the contribution of appreciated property with debt, allocati... Read More

Structuring Section 708 Partnership Mergers Absent IRS Guidance: Avoiding Termination in C...
Assets-Over vs. Assets-Up Transactions, Maintaining Continuity of Interest, and Deferring...
September 28, 2016 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel and advisers with a practical guide to structuring partnership transactions to qualify for partnership merger treatment as a continuing interest under Section 708. The panel will identify tax issues of collapsing separate upper-tier partnerships (UTPs) a... Read More

Tax Counsel's Guide to Partnership Disguised Sales Rules: Structuring Transactions to Avoi...
Navigating Section 707 to Uphold Classification of Partners' Contributions and Distributio...
August 17, 2016 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel and advisers with a thorough, practical guide to the disguised sale rules for partnerships since the Fourth Circuit's decision in Route 231 LLC v. Commissioner. The panel will discuss the facts and circumstances tests listed in the Treasury Regulations,... Read More

IRC 754 Elections for Tax Counsel: Mastering Structuring Considerations of Basis Adjustmen...
Navigating Complex Basis Rules and Avoiding Pitfalls in Section 754 Elections
May 31, 2016 CLE, CPE CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel with comprehensive guidance on the 754 election for partnerships. The panel will discuss the basis adjustment rules associated with sales, transfers and partnership interests or property distributions; review the impact of the Section 754 election for in... Read More

New IRS Partnership Audit Rules for Tax Counsel: Preparing for Massive Changes Ahead
Partnership Agreement Drafting Considerations, Commercial Impacts, Transfers and Admission...
March 9, 2016 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel with a critical first look at the drafting, commercial and compliance implications of the new IRS regulations and procedures for auditing partnerships. The panel will describe the new partnership audit processes in detail, outlining the changes that will... Read More

New IRS Partnership Transfer Rules for Contributions of Appreciated Property to Partnershi...
Understanding Impact of IRS Notice 2015-54 and Preserving Nonrecognition Treatment
October 20, 2015 CLE, CPE CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel with an exploration into the ramifications of IRS Notice 2015-54, released Aug. 6, 2015, which will generally make a taxable event of any contribution of appreciated property by a U.S. person to a related partnership, unless strict requirements are satis... Read More

Drafting Tax Distribution Provisions in Partnership Agreements: Protecting Against Tax on...
September 24, 2015 CLE, CPE, EA CLE On-Demand, Download

This webinar will provide a focused and practical guide to tax counsel in drafting partnership tax distribution provisions. The panel will define the issue of "phantom income," and detail the negotiating process and strategies on whether to include tax distributions. The panel will also provide samp... Read More

Small Business Trusts: Drafting Tax-Advantaged QSSTs and ESBTs, Reconciling Trust and S-Co...
July 7, 2015 CLE, CPE, EA CLE On-Demand, Download

This CLE/CPE webinar will provide tax counsel and family office advisers with the understanding and tools to implement best practices in drafting trust documents in anticipation of trust ownership of closely-held businesses, as well as integrating the operating documents of those businesses to prese... Read More

Sweeping Section 752 Rule Changes for Recourse and Nonrecourse Partnership Liability Alloc...
Incorporating New Net Value, Bottom-Dollar, Transition Rules and More
April 2, 2014 CLE, CPE CLE On-Demand, Download

This CLE webinar will provide tax counsel with techniques to determine allocation of recourse and nonrecourse liabilities in light of new, coming IRS regulations. The panel will review the impact of the revisions for structuring partnership transactions and agreements, including new net value, botto... Read More

3.8% Net Investment Income Tax Final IRS Regs: Maximizing Planning Opportunities
Leveraging New Rules for Regrouping, Real Estate Safe Harbor, Sale of Closely Held Busines...
February 25, 2014 CLE, CPE CLE On-Demand, Download

This CLE webinar will provide tax counsel with a road map to navigate long-awaited final regulations intended to clarify the Net Investment Income (NII) tax. The experienced panelists will discuss planning opportunities to leverage new rules for regrouping, real estate safe harbor and the new propos... Read More

Tax Implications of Transactions Between Partners: IRC 704(c)(1)(B), 707, 737, and 751(b)
Navigating the Complex Disguised Sales Rules
December 12, 2013 CLE, CPE CLE On-Demand, Download

This CLE webinar will provide tax counsel with clarification of gain/loss recognition rules of IRC Sect. 704(c)(1)(B) and Sect. 737 for partnerships. Our panel will discuss the general rules of applicability and exceptions, review characterization rules, and offer best practices for dealing with oth... Read More

Tiered Partnerships: Resolving Tax Law Complexities
Navigating Section 704(b) and (c) Allocations, Disposition of 704 (c) Property and Basis A...
October 17, 2013 CLE, CPE CLE On-Demand, Download

This CLE webinar will discuss unique allocation issues for tiered partnerships under 704(b) and (c), address application of the allocation rules to mergers and dispositions of 704(c) property, as well as basis adjustments. Read More

Partnership Tax Basis and Distribution Challenges for Counsel and Advisors
Navigating Complex Distribution Rules and Impact of Sections 731-737, 751(b) and 755
August 14, 2013 CLE, CPE CLE On-Demand, Download

This teleconference will provide tax practitioners with an in-depth review of the rules for partnership basis adjustments and distributions under Code sections 731 through 737, 751(b) and 755. The panel will also outline how to avoid taxable pitfalls in applying the rules to partnership transactions... Read More

New 3.8% Net Investment Income Tax: Planning for Closely Held Companies
Navigating New Medicare Tax, Self-Employment Tax, and Capital Gains Issues for Members and...
July 16, 2013 CLE, CPE CLE On-Demand, Download

This teleconference will discuss the application of these new taxes, the definition and calculation of the tax on net investment income, tax planning strategies for owners and members of pass-through entities, and avoidance of unique tax traps. Read More

Tax Allocation in Partnerships and LLCs
Minimizing Tax Impact Through Strategic Allocation of Income, Gains, Losses and Liabilitie...
February 6, 2013 CLE, CPE CLE On-Demand, Download

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

Basis Adjustments for Partnerships and LLCs: Tax Law Challenges
Navigating Complex Basis Rules and Avoiding Pitfalls in Section 754 Elections
August 21, 2012 CLE, CPE CLE On-Demand, Download

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

S Corporations: Special Tax Challenges
Confronting the Key Issues of Basis Rules, Business Structure, Payroll-Taxable Wages, Cont...
June 26, 2012 CLE, CPE CLE On-Demand, Download

This teleconference will provide tax advisors with an overview of frequently misunderstood and often overlooked tax considerations affecting S Corporations. The panel will explain the key differences between S-Corps vs. LLCs and partnerships. Read More

IRC Section 707 Transactions Between Partnerships and Their Members
Navigating Disguised Sales Provisions and Avoiding Other Pitfalls Under Anti-Abuse Rules
March 6, 2012 CLE, CPE CLE On-Demand, Download

This teleconference will provide tax counsel with a guide to the impact of IRC Section 707 on business transactions between partnerships and partners. The panel will explore the analyses used by the IRS and courts to deem business deals as disguised sales and abusive situations triggering taxable ev... Read More

Structuring Tax Provisions in Partnership and LLC Operating Agreements
Effective Allocations With Flow-Through Entities
January 11, 2011 CLE, CPE CLE On-Demand, Download

This CLE webinar will update tax counsel on the key issues to address in operating agreements for partnerships and LLCs taxed as partnerships. The panel will offer best practices for crafting agreements that reflect effective tax compliance and planning going forward. Read More