Surgent's Limited Liability Companies: Losses, Liquidations, Terminations, Continuations, and Sales (Z1-ACL4-2024-01-SSDL)

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200 Minutes

On Demand - Audio

4 CPE Credits in TX

The purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs.

DESIGNED FOR

Accounting and Financial Professionals with clients using the LLC or LLP structure who need to understand advanced issues, problems, and planning strategies

BENEFITS

Identify when distributions are taxable, including disguised sales and the tax on pre-contribution gain
Discuss the tax consequences of a liquidation of a partner’s interest
Describe the options when a partnership terminates or continues following an acquisition or merger
Explain the tax consequences of a sale of an interest and distinguish such consequences from the tax consequences when a partnership or LLC is acquired or merges into another LLC or partnership

HIGHLIGHTS

When are distributions taxable?
Miscellaneous issues, including the critical difference between §736(a) and §736(b) payments
Sales of an LLC interest -- holding period and hot asset issues

COURSE LEVEL

Advanced

PREREQUISITES

A beginning course in LLCs/partnerships; experience with LLC/partnership clients

ADVANCE PREPARATION

None

PRICING

$79.00 - Member

$99.00 - Nonmember

Purchase

ADDITIONAL OPTIONS

Remind me to register

Print a registration form

COURSE DEVELOPER

Surgent

AREAS OF INTEREST

TAX: Business tax

ALSO QUALIFIES FOR

IRS (EA)

Surgent's Limited Liability Companies: Losses, Liquidations, Terminations, Continuations, and Sales (Z1-ACL4-2024-01-SSDL)

OVERVIEW

DESIGNED FOR

BENEFITS

HIGHLIGHTS

COURSE LEVEL

PREREQUISITES

ADVANCE PREPARATION

SESSIONS

PRICING

ADDITIONAL OPTIONS

Request a Reminder

COURSE DEVELOPER

AREAS OF INTEREST

ALSO QUALIFIES FOR

Data Alerts

Surgent's Limited Liability Companies: Losses, Liquidations, Terminations, Continuations, and Sales (Z1-ACL4-2024-01-SSDL)

OVERVIEW

DESIGNED FOR

BENEFITS

HIGHLIGHTS

COURSE LEVEL

PREREQUISITES

ADVANCE PREPARATION

SESSIONS

PRICING

ADDITIONAL OPTIONS

Request a Reminder

COURSE DEVELOPER

AREAS OF INTEREST

ALSO QUALIFIES FOR

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