October 29, 2025


Webinar


4 CPE

Partnership Essentials: Review & Update

October 29, 2025
Webinar
4 CPE

Partnership Essentials: Review & Update

  • Instructor

    Doug
    Van Der Aa

Learning Objectives

  • Define the tax consequences and various liabilities for both partnerships and LLCs
  • Apply rules for reporting tax basis capital accounts
  • Identify planning opportunities and potential pitfalls

Major Topics

  • Recent legislative, rules and tax developments impacting partnerships and their partners
  • Transfer of partnership interests
  • TCJA §461(l) Excess Business Losses and §163(j) Business Interest Expense
  • Importance of capital accounts
  • Form 1065, Schedules K-1 and M-2
  • Schedules K-2 and K-3 update
  • Reporting partner capital accounts
  •  Effect of the Ceiling Rule
  • Alternative and Remedial Methods
  • Effect on financial capital accounts
  • Tax basis capital accounts

CPE Credits Available

4 CPE
4
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Taxes

Advanced Preparation

None

Intended Audience

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

Provider

ACPEN

Register For This Event

  • ASCPA Member

    $ 129 129
    Join

    Price includes $0.00 early registration discount(s) - expires 10/19

    Price includes $0.00 early registration discount(s) - expires 10/19

  • ASCPA Non-Member

    $ 159 159

    Price includes $0.00 early registration discount(s) - expires 10/19

    Price includes $0.00 early registration discount(s) - expires 10/19

    Your Price

Please login to register.