Events Search
  Summary & Check Out (0)
Wednesday, December 11, 2024 Live Webcast

Taxation of Partnership Distributions and Sales of Partnership Interests (X1-PDS4-2024-01-WEBNR-346-01)

10:00 AM - 2:00 PM EST
webcast

Vendor Platform

4 CPE Credits in TX

OVERVIEW

This program focuses on two parts of Subchapter K, partnership distributions and sales of partnership interests – topics that tax practitioners are often asked about by clients. Tax practitioners are called upon to advise both the partnership which makes distributions and the partners receiving the distributions regarding the tax consequences of these transactions. Additionally, tax practitioners will be deeply involved in decisions regarding the sale and purchase of a partnership interest. These topics are thoroughly covered in this program. The presenters also discuss several types of partnership distributions and the tax rules relating to them, as well as analyze the tax rules relating to the sale of a partnership interest. Tax practitioners will be given an in-depth analysis of these complex topics, so that they can effectively answer their clients’ questions.

DESIGNED FOR

Accounting and finance professionals seeking to gain a deeper understanding of partnership distributions/sales

BENEFITS

  • Be familiar with the complex issues related to partnership distributions and sales
  • Advise individual and business clients regarding these practice issues

HIGHLIGHTS

  • Types of partnership distributions
  • Liquidating partnership distributions
  • Basis of property distributed by a partnership
  • Special basis adjustments under Section 732(d)
  • Abandoned and worthless partnership interests
  • Section 751(a) exchange
  • Transactions between partners and their partnerships
  • Disguised sales
  • Section 736(a) and (b) payments

COURSE LEVEL

Intermediate

ADVANCE PREPARATION

None

ADDITIONAL NOTES

  • Qualifies for IRS credit

INSTRUCTOR

Michael Tucker

Michael J. Tucker, CPA, Ph.D., J.D., LL.M.

Ph.D., JD, CPA

Professional Education Network

Michael J. Tucker is an employee of Surgent McCoy CPE, LLC and a consultant for the accounting firm of T.M. Byxbee Co. in Hamden, CT. He is the author of many professional articles and a veteran TV and live-seminar presenter. In addition, he heads up Surgent McCoy's webinar efforts, where he writes and hosts many of the webinars Surgent McCoy sponsors and presents. Mr. Tucker was a professor at Quinnipiac University in Hamden, CT and worked with KPMG Peat Marwick and Deloitte & Touche. Mr. Tucker received his J.D. from New York University, his LL.M. from Georgetown University Law Center, and his Ph.D. from the University of Houston.

PRICING

$149.00 - Member

$159.00 - Nonmember

Register Today


Note: Online pre-registration will close on December 11 at 9:30 AM.

ADDITIONAL OPTIONS

Remind me to register

Print a registration form

COURSE DEVELOPER

Surgent