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Web Events

Tax Fundamentals of LLCs and Partnerships

DeliveryType:  Video Webcast
    Select Date & Time:
  • $249.00-$319.00
    Tax Fundamentals of LLCs and Partnerships 09:00 am - 05:00 pm ET Product #: VTSETFLP18004
    Add to Calendar 08/31/2018 09:00:00 08/31/2018 17:00:00 America/New_York AICPA Webcast: Tax Fundamentals of LLCs and Partnerships
    This webcast helps you identify the information required from the accounting system and the questions to ask of managers or business owners.
    Register at http://www.aicpastore.com/*//PRD~PC-VTSETFLP/PC-VTSETFLP.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $249.00
    Non-Member: $319.00
  • $249.00-$319.00
    Tax Fundamentals of LLCs and Partnerships 09:00 am - 05:00 pm ET Product #: VTSETFLP18005
    Add to Calendar 11/13/2018 09:00:00 11/13/2018 17:00:00 America/New_York AICPA Webcast: Tax Fundamentals of LLCs and Partnerships
    This webcast helps you identify the information required from the accounting system and the questions to ask of managers or business owners.
    Register at http://www.aicpastore.com/*//PRD~PC-VTSETFLP/PC-VTSETFLP.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $249.00
    Non-Member: $319.00

This webcast is part of the Tax Staff Essentials program.

This webcast helps participants recommend tax positions given the Internal Revenue Service focus on S corporations. This webcast is highly useful during annual tax planning for the closely-held business operating (or considering to operate) as an S corporation. Proven tax-planning techniques are reviewed as refreshers for manager and partner participants. Material will include the impact of the Tax Cuts and Jobs Act of 2017 tax reform law.

Learning Objectives

When you complete this webcast, you will be able to:

  • Recognize differences among the various types of partnerships and an LLC
  • Describe how partnerships and LLCs opting to be treated as partnerships will report their federal taxable income to the IRS
  • Determine the tax basis of assets transferred to a partnership or LLC at formation
  • Explain the tax consequences and liabilities to a partnership/LLC of property transfers
  • Distinguish between distributions and compensatory payments to partners and recognize tax consequences of each type of payment
  • Apply the at-risk and passive activity loss limitations to passthrough losses from partnerships and LLCs

Topics Discussed

  • Formation and the Check-the-Box rules
  • Profit and loss allocation
  • Effect of liabilities
  • Contributions and distributions
  • Reporting taxable income

Who Should Attend This Event

  • Public accounting staff, seniors, supervisors, and tax professionals in company finance

Important Information on Your CPE Credit

Discounts

Group Viewing Option

Gather the team together and attend this webcast as a group. Each attendee will earn CPE Credit. Enter the number of attendees in the quantity box above.

Number of Attendees Non-Member Member

1 - 4

$319 $249

5 - 9

$289 $225

10 - 20

$269 $209

21 +

$255 $199

Your order confirmation will include an instruction document for group viewing and earning CPE credit (please review prior to the start of the event) and information on how to access the webcast.

Speaker Bio

J. William Harden, Ph.D., CPA, ChFC
University of NC Greensboro / Greensboro, NC

Bill is an Associate Professor in the Bryan School of Business and Economics at UNC Greensboro where he teaches tax courses on flow-through entities, individual and corporate tax, tax research, IRS practices and ethics. Bill has over twenty years of experience in taxation. He began his public accounting career in 1990 in the Dallas office of one of the Big Six accounting firms. In addition to his university teaching, Bill consults on tax and financial planning issues and maintains a sole practice in North Carolina, focusing on taxation and financial consulting for small businesses and individuals.

Bill has testified before the House Ways and Means Oversight Sub-Committee on internet taxation issues. He was the recipient of a Lybrand Certificate of Merit in 2002. Bill has been involved in CPE instruction for over a decade. He was the author of the AICPA’s tax update courses from 2007 through 2012 and received AICPA instructor awards in 2011, 2012 and 2013. Bill also received NCACPA outstanding instructor awards in 2009, 2010 and 2011.

Bill has authored over 30 publications in tax accounting and financial planning journals, including the Journal of Financial Service Professionals, Strategic Finance, National Tax Journal, Journal of Business Finance and Accounting, Tax Notes, Tax Advisor, Journal of the American Society of CLU and ChFC. Mr. Harden is currently a member of the American Accounting Association, the American Taxation Association, the National Tax Association, the AICPA, and the North Carolina Association of CPAs. He is a past board member of the Piedmont Chapter of the NCACPA.