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Monday, September 18, 2023 Live Webcast

Partnership Essentials: Review & Update (X4-4876659)

4:00 PM - 7:38 PM EDT

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4.0 CPE Credits in TX


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


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


  • 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


  • Recent legislative, rules and tax developments impacting partnerships and their partners
  • TCJA §461(l) Excess Business Losses and §163(j) Business Interest Expense
  • Form 1065, Schedules K-1 and M-2
  • Schedules K-2 and K-3 update
  • Reporting partner capital accounts
  • Tax accounting for property contributed to a partnership
  • Alternative and Remedial Methods
  • Tax basis capital accounts




Please contact the ACPEN help desk 1-877-602-9877 or if you need an EA certificate or wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.


Douglas Van Der Aa

Douglas J. Van Der Aa, CPA, J.D.

Douglas J. Van Der Aa, CPA, J.D., has been a highly rated speaker and seminar leader for CPA Associations and other organizations throughout the country for more than 18 years. Doug has over 25 years of professional experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. He taught for 12 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.