Webcast Acronym: LSPT-Pt.2
Webcast Title: Form 1065 Entities – Larry Stein’s New Strategies For Your Form 1065 Entities – LLCs, LLPs, And More - Part 2
Recommended
CPE Hours: 4 CPE Credit Hours.
Highlights:
Come join Larry Stein as he discusses Part 2 of his “Form 1065 Entities” two-part webcast series. In Part 2, Larry will discuss basis, at-risk and partnership tax allocations. Practical pointers and new developments will be the focal points of this webcast. Selected New Tax Updates will be highlighted. Please do not miss out on this high-yield CPE webcast opportunity!
Learning Objectives:
Upon the successful completion of this webcast, the participants will be able to:
Explain how to maintain a partner capital account analysis under IRC 704(b).
Explain how to compute basis and the at-risk amount.
Explain “Partner’s Share Of Partnership Liabilities” Under The IRC 752 Regulations.
Explain selected Partnership Tax Allocations under IRC 704(a) and IRC 704(b).
Major Topics:
Maintaining Capital Account Analysis Under IRC 704(b).
Maintaining Outside Tax Basis Workpapers.
Increases And Decreases To Partner Tax Basis.
Liabilities – Partner’s Share Of Partnership Liabilities – IRC 752 Regulations.
Computing A Partner’s At-Risk Amount.
New IRS Chief Counsel Pronouncements On Guarantees And The At-Risk Amount.
Ordinary Income Taint Under IRC 707(b).
The Importance Of Material Participation And The Passive Activity Loss Rules.
Selected IRS Partnership Audit Items.
Schedule K-1 Allocations – What’s New, What’s Hot.
Selected Family Limited Partnership (FLP) And Family Limited Liability Company (FLLC) Issues.
Selected Estate Planning Considerations.
Selected Partnership Tax Developments.
Designed For: CPAs with at least six (6) years of experience. You must have a basic knowledge of federal taxation.
NASBA Fields Of Study: Taxes.
Level: Intermediate.
Presentation Method: Live Webcast Lecture With Questions And Answers.
Recommended CPE Credit Hours: 4 CPE credit hours.
Advanced Preparation: Basic knowledge of federal taxation.
Texas Registration: 009838
“I have registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of my CPE program.”
Larry
Stein CPE Live Webinars
ID# 109111
Lawrence J Stein
9620 NW
82nd Street
Tamarac, FL 33321
Phone: 954.721.5588
Group
Internet-Based
Larry Stein CPE Live Webinars is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org
