On-Demand: Advanced Partnerships
IRS Program #: X9QQU-T-00902-22-S
CTEC #: 6257-CE-0109
CE: 2 IRS CE & 2 CTEC credits
Speaker: Jane Ryder EA, CPA
There are many unique and favorable tax attributes related to partnerships and LLCs filing as partnerships. This course will demonstrate and review several valuable advanced partnerships matters such as contribution of assets with built in gains, distribution of assets from the partnership to partners, liquidating the partnership, ยง754 elections, advanced state PTET tax planning, and more. We'll also review other compliance matters including Schedules K-2 and K-3.
Learning Objectives:
- Understand tax reporting for contributing or distributing assets or property other than cash.
- Learn how to record activity related to partners forming, joining, or leaving a partnership or LLC.
- Develop valuable tax strategies and tax planning moves related to these advanced partnership issues.
- Review the new Schedules K-2 and K-3, which sections are applicable to most entities and tax penalty consequences of failing to prepare these schedules.
Continuing Education
This course qualifies for IRS Continuing Education Hours and CTEC hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at education@naea.org. If you require CTEC hours, email education with your CTEC member number.
Webinar Refund Policy
To request a refund, contact the NAEA education team via email at education@naea.org. An NAEA education team member will review the request for refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand Webinars will not be refunded.