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Advanced Tax Strategies for LLCs and Partnerships: Latest Developments and Proven Techniques

Author/Moderator: Robert Ricketts, Ph.D., CPA and Larry Tunnell, Ph.D., CPA
Publisher: AICPA
Availability: Backordered
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Description

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Previously Titled: Delving into the Top Twelve Issues for Partnerships and LLCs

This course contains planning techniques for complex issues and potential tax snafus facing the LLC, General Partnership, Limited Partnership, and Limited Liability Partnership. A review of distinct advantages of these entities is coupled with an examination of the dangers that members/partners may face if they do not make regular tax planning a priority.

Topics Discussed:

  • Transfers Between the Entity and The Members/Partners
  • Investor Structures and Sales of Entity Interests
  • New, Restructured, and Forgiven Debt, and Basis to Member/Partner
  • Convertible Debt and Its Tax Consequences
  • Mergers of Two or More LLCs or Partnerships
  • Tiered Structures of LLCs or Partnerships
  • Retirement Distributions to Members/Partners
  • Distribution of “Hot Assets” and the Result to Members/Partners
  • Compensation Planning for Service Members/Partners

Learning Objectives:
This course is designed to alert tax practitioners to the potential traps so they may be aware of these during reviews of partnership financials and tax filings. The techniques and strategies covered in this course will help them identify scenarios that may require further study to avoid unfavorable outcomes and to maximize tax benefits for LLCs and partnerships.

Prerequisite: Tax Fundamentals of LLCs and Partnerships (TLLLO)

Advanced Preparation: None

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Excerpts

Videocourse Details

NASBA Field of Study: Taxes
Level: Advanced
Recommended CPE Credit: 10.5
Text
Product# 745223
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