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Overview

4.0 Credits

In this course we will cover key tax considerations necessary in understanding and structuring partnership and operating agreements. You will come away with understanding the most essential issues to consider and the tax consequences of various drafting and structuring choices.

Objectives

  • Understand the most critical tax considerations involved in structuring an LLC or a partnership
  • Be able to analyze structuring options and identify tax consequences

Major Topics

  • Capital contribution
  • Capital accounts
  • Profits and loss allocation
  • Distributions
  • Liquidation

Designed For

CPAs who advise LLCs and partnerships on issues related to entity selection, formation, and tax strategy

Prerequisite

Some experience with, and a working knowledge of, Subchapter K taxation

You will receive an email from Surgent CPE with instructions to download this product.