This is a 4-hour recorded video conference (4 CPE credits) led by Cory J. Bilodeau, Esq., LL.M., who has been a practicing tax attorney for over 14 years.
Topics include an overview of partnership taxation beginning first with choice of entity considerations and then following a partnership through its lifecycle as a business venture. This seminar will cover the formation of a partnership, contributions of money and property, structural considerations affecting partnership allocations, distributions, sales and exchanges of partnership interests, and wind up of the partnership as a business entity. The coverage of each topic will address fundamental concepts, practical application, and seminal/recent case law affecting “hot” areas of partnership taxation with a focus on new IRS reporting requirements for tax capital accounts.
Date: August 26, 2021
Time: 9:00 a.m. to 12:30 p.m.
Field: Taxes
Program Level: Update
Learning Objective: After completing this program, participants will be able to identify and resolve various issues involving partnership taxation including partner capital accounts.
Prerequisites: CPA, EA, Attorney, CPF, or other practitioners with 2 or more years of work experience and some familiarity with the subject matter
Advance Preparation: None, but registrants are encouraged to review the handout material before participating in the live video conference
Delivery Method: Group Internet-Based
CPE Credits: 4.0
Host: Boston Tax Institute, Ltd. 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. Polling questions will be asked during the conference to verify participation for those needing NASBA certification.
Registration: Please contact Lucien P. Gauthier, Esq., CPA, Boston Tax Institute at (561) 268-2269 to register or visit www.bostontaxinstitute.com to register online.
