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Advanced Tax Strategies for LLC and Partnership Transactions

Author/Moderator: Robert Ricketts, CPA and Larry Tunnell, CPA
Publisher: AICPA
Availability: Backordered
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Focus on a broad range of distribution issues including disproportionate distributions of “hot” assets and structuring distributions to retiring partners in order to maximize tax benefits for both the retiring partner and the partnership.

Objectives:
  • Analyze partnership or LLC balance sheets to recognize potential tax traps associated with distributions and other transfers between a partnership/LLC and its partner/members
  • Recognize opportunities to make tax-free exchanges of like-kind properties through the partnership or LLC
  • Structure "retirement" distributions to maximize after-tax benefits to the distributee-partner or LLC member and minimize after-tax costs to the partnership or LLC
  • Understand the tax consequences associated with transferring equity interests to partners or LLC members that are not commensurate with their capital contributions
  • Determine the tax consequences associated with the merger of two or more partnerships/LLCs or the division of a single entity into two or more entities

Prerequisite: Completion of LLC and Partnership Taxation: Beyond the Basics or equivalent knowledge and experience.

Advanced Preparation:  None

NASBA Field of Study: Taxes
Level: Advanced
Recommended CPE Credit: 16
Advanced Tax Strategies for LLC and Partnership Transactions
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Product# 732121
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