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Teleconference - Partnerships and LLCs Update (CPN06K15)
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Major changes in the taxation of partnerships and LLCs have been proposed recently, including regulations on the allocation of recourse debt basis that would impose new substantial burdens on partners and return preparers, new computations under Code Section 751 regarding “hot assets,” the application of the net investment income tax to entities treated as partnerships, and more. Our panel will review the proposed changes and how they might dramatically change partnership taxation.

6/24/2015
When: 06/24/2015
9:00 AM until 5:00 PM
Where: LCPA Training Facility
2400 Veterand Memorial Blvd
Suite 500
Kenner, Louisiana 
United States
Presenter: Panel


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Early Bird Fees (through 6/9)
Members $215
Non-Members $315
After 6/9, add $50 to your fee.

CPE: 8 hours
Level: Update
Vendor: ACPEN
Category: Taxation
Prerequisites: None
Advanced prep: None

Who should attend:
Public practitioners

Major changes in the taxation of partnerships and LLCs have been proposed recently. Among those are new proposed regulations on the allocation of recourse debt basis that would impose new substantial burdens on partners and return preparers, new proposed regulations on computations under Code Section 751 regarding "hot assets” and new proposed regulations on the application of the net investment income tax to entities treated as partnerships.

Add to that ongoing issues regarding taxation of carried interests and interests received in exchange for services and a host of general counsel memoranda exploring IRS positions on LLCs and computation of at risk amounts and who can sign a partnership return. And, not to be left out, the outgoing chairman of the House Ways and Means Committee proposed major changes to Subchapter K that could increase the burden on tax preparers.

Join our panel of experts to review both the current state of key areas and proposed changes that may dramatically change partnership taxation.

Major Subjects will include:

  • Procedural Issues in Partnership Audits and Litigation
  • Return Preparer Penalties; Hot Litigation Topics
  • Update on Recent Partnership Rulings
  • Proper Preparation of the Form 1065  
  • Primer on Tax Treatment of Disregarded Entities
  • The Net Investment Income Tax; Its Application to LLC Members and Partners; Planning Ideas
  • Allocation and Basis Rules and Proposed Regulations affecting Recourse Debt Basis and Contributions of Property with Built-In Losses  

Panelists include:

  • C. Clinton Davis, Jr., CPA, JD, Krage & Janvey, LLP, Dallas, TX
  • Ronnie C. McClure, PhD, CPA, Lewisville, TX
  • Stephen A. Beck, JD, LLM-Tax, Meadows, Collier, Reed, Cousins, Crouch & Ungerman, LLP, Dallas, TX
  • Joel N. Crouch, JD, Meadows, Collier, Reed, Cousins, Crouch & Ungerman, LLP, Dallas, TX

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Society of Louisiana
Certified Public Accountants

2400 Veterans Memorial Blvd., Suite 500
Kenner, LA 70062-4739

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