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Live Webcast Replay

Partnership Essentials: Review & Update


Total Credits: 4 including 4 Taxes - Technical

Average Rating:
   18
Categories:
ACPEN Industry Institute |  Tax |  IRS Approved
Faculty:
Doug Van Der Aa, CPA, JD
Course Levels:
Intermediate
Duration:
4 Hours
License:
Product Setting: Expires 30 day(s) after program date.

Dates
Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


Description

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 leighanne.conroy@acpen.com.

Basic Course Information

Learning Objectives
  • 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

Major Subjects
  • 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

Course Materials

Faculty

Doug Van Der Aa, CPA, JD's Profile

Doug Van Der Aa, CPA, JD Related Seminars and Products


Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.

Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.

Van Der Aa taught for 10 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.


Dates

Tue, Feb 27, 2024 - 08:00am to 11:38am MST
Thu, Mar 07, 2024 - 10:00am to 01:38pm MST
Sat, Mar 16, 2024 - 12:00pm to 03:38pm MDT
Thu, Mar 28, 2024 - 02:00pm to 05:38pm MDT
Mon, Apr 01, 2024 - 08:00am to 11:38am MDT
Thu, Apr 11, 2024 - 10:00am to 01:38pm MDT
Sat, Apr 20, 2024 - 12:00pm to 03:38pm MDT

Additional Info

Basic Course Information

Advanced Preparation None
Course Developer

Van Der Aa Tax Ed, LLC


Designed For Practitioners with partnership clients and those seeking knowledge on thorny partnership issues
Yellow Book No
Original Recording Date 06/01/2023
Prerequisites Basic working knowledge of partnerships and LLCs taxation
Date Added to Catalog 02/08/2023

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints.  anne.taylor@acpen.com, (972-377-8199).
Course Registration Requirements Online Registration
Instructional Delivery Method Group Internet Based
Official Registry Statement Business Professionals' Network, Inc. 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
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

Reviews

5
4
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1

Overall:      4.7

Total Reviews: 18

Comments

Glenn Z

"EXCELLENT LETURER"