2024 Partnership Essentials: Review & Update
Total Credits: 4 including 4 Taxes - Technical
- Average Rating:
- 5
- Categories:
- ACPEN Industry Institute | IRS Approved | Tax
- Faculty:
- Doug Van Der Aa, CPA, JD
- Course Levels:
- Intermediate
- Duration:
- 4 Hours
- License:
- Product Setting: Expires 30 day(s) after program date.
Description
This course examines the critical issues and special opportunities facing partnerships and their partners, as well as the relationship between limited liability companies and partnerships, with a focus on reporting tax basis capital accounts.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
Basic Course Information
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 Subjects
- 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
Course Materials
| Important CPA Credit Instructions READ BEFORE WEBCAST UPDATED (487.5 KB) | Available after Purchase | ||
| IRS CE Credit Request Form (544.7 KB) | Available after Purchase | ||
| Partnership Essentials: Review & Update Handout (6.6 MB) | Available after Purchase | ||
Faculty
Doug Van Der Aa, CPA, JD Related Seminars and Products
Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.
Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.
Van Der Aa taught for 10 years as an adjunct instructor and for one year as assistant professor of accounting and taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.
Dates
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Thu, Dec 19, 2024 - 03:00pm to 06:40pm CST
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Sat, Dec 28, 2024 - 09:00am to 12:40pm CST
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Tue, Jan 07, 2025 - 11:00am to 02:40pm CST
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Wed, Jan 22, 2025 - 01:00pm to 04:40pm CST
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Fri, Feb 14, 2025 - 03:00pm to 06:40pm CST
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Wed, Feb 26, 2025 - 09:00am to 12:40pm CST
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Sat, Mar 15, 2025 - 11:00am to 02:40pm CDT
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Fri, Apr 11, 2025 - 01:00pm to 04:40pm CDT
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Tue, Apr 29, 2025 - 06:00pm to 09:40pm CDT
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Additional Info
Basic Course Information
Advanced Preparation NoneCourse Developer
Van Der Aa Tax Ed, LLC
Designed For Practitioners with partnership clients and those seeking knowledge on thorny partnership issues
Yellow Book No
Original Recording Date
05/24
Prerequisites Basic working knowledge of partnerships and LLCs taxation
Date Added to Catalog 3/15/2024
Additional Information
Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).Course Registration Requirements Online Registration
Instructional Delivery Method Group Internet Based
Official Registry Statement Business Professionals' Network, Inc. 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 submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
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