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Monday, January 25, 2027 Live Webcast

Understanding Partnership Taxation: PTE Elections, 754 Elections, and Selling a Partnership Interest (X1-PTE2-2027-01-WEBNR-25-01)

1:00 PM - 3:00 PM EST
webcast

Vendor Platform

2 CPE Credits in TX

OVERVIEW

Partnership tax law is always difficult. However, when certain transactions come up, not knowing how to handle them can be costly to clients and practitioners.

DESIGNED FOR

Tax and financial advisors who have partnership clients

BENEFITS

  • Identify when a pass-through entity is able to deduct state taxes it pays at the entity level
  • Recognize the tax implications of hot assets in the sale of a partnership interest
  • State the character of a gain on the sale of a partnership interest

HIGHLIGHTS

  • Notice 2020-75: PTE elections
  • What is a 754 election?
  • What if a 754 election is not in effect?
  • Tax implications of a partnership interest sale on the seller
  • Look-through provisions

COURSE LEVEL

Intermediate

PREREQUISITES

Basic understanding of tax rules for flow-through entities

ADVANCE PREPARATION

None

ADDITIONAL NOTES

  • Qualifies for IRS credit

INSTRUCTOR

David Peters

David R. Peters, CPE, CFP, CLU, CPCU, MST, M.B.A.
(5.0)

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PRICING

$89.00 - Member

$289.00 - Nonmember

Register Today


Note: Online pre-registration will close on January 25 at 12:30 PM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

Surgent

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