June 27, 2024 8:30 am - 2:10 pm ET
Virtual Seminar - Link will be sent by email a few days before the event.

We are thrilled to announce a specialty school in partnership with Cornell: The 2024 Partnership Tax Seminar!

This online Partnership Tax Seminar is suited for participants of all experience levels and will assist in providing client value.

On-line Seminar – June 27, 2024 begins at 8:30am (9FRDE-T-00049-24-O)

This Partnership Tax Seminar will provide 6 CE credits.

This practical workshop will use examples, tax code and regulations to take the concepts of partnership taxation and apply them to the mechanics of partnership tax reporting on Form 1065. The instructors, bringing a combined 25 + years of practical partnership experience, will be Joseph Baldwin E.A., MST and Dario Arezzo, J.D., LL.M, CFP®.

Partnership Tax Seminar Workbook Topics

  • The complexity of applying a hybrid of flow-through and entity concepts to various partnership transactions, including 1031 exchanges
  • Built in gains, disguised sales and mixing bowl transaction pitfalls to be aware of
  • Differences between profits interests and capital interests and what this means for clients
  • Distributions, guaranteed payments and draws
  • The differences between recourse and non-recourse debt, the loss limitation issues and how to allocate appropriately
  • Reviewing the K-1, including boxes K-2 and K-3
  • The sale and redemption of a partnership interest and the differences between them
  • The impact of I.R.C. 751 “hot assets” on the sale or redemption of a partnership interest
  • Partnership tax pitfalls, including related party transactions
  • Gifting of a partnership interest
  • Utilizing the LLC as a life insurance tool
  • Estate planning techniques involving partnerships and LLCs

Fees

Get the best price of $205 registering by May 22nd. Fees will increase to $270 on May 23rd.

All attendees will receive a digital copy of the partnership tax materials.

 

Looking forward to seeing you at this year’s Partnership Tax Seminar. It's going to be a great program!