November 23, 2022


Webinar


4 Total CPE Credits

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Partnership Essentials: Review and Update

Learning Objectives

  • Define the tax consequences and various liabilities for both partnerships and LLCs
  • Discuss the impact of the new Section 199A deduction on partnerships
  • Apply planning opportunities and potential pitfalls

Major Topics

  • Recent tax legislation, rulings and developments affecting Partnerships and LLCs
  • Basis and capital account reporting on Form 1065 Schedule K-1
  • The impact of the Section 199A deduction on partnerships and LLCs
  • New Section 163(j) interest expense deduction
  • New rules on meals and entertainment expense reporting
  • Transportation fringe benefits
  • New partnership audit rules
  • Opportunity zones
  • Section 754 self-employment tax

CPE Credits Available

4
Total CPE
4
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

Basic working knowledge of partnerships and LLCs

Advanced Preparation

None

Intended Audience

Practitioners with partnership clients and those seeking knowledge on thorny partnership issues

Provider

ACPEN

This event has ended.