| Attend upcoming webinar and earn continuing education credits. | Tax Considerations when a Partner Leaves or Enters a Partnership | | | | | | | Presenter: Langdon Owen, member of the law firm of Cohne Kinghorn, P.C. | | | Credits: CPE (Credit Details) | | | Can't attend live? By registering, you will be able to view the course live, view a recording at any time after the live presentation, or both. | | | Viewing Options: View on your computer, tablet, or smartphone | | | | | | | | | | | | Partnership taxed organizations, including general or limited partnerships or limited liability companies taxed as partnerships are common and useful forms of organization. Partnerships have unique tax aspects that anyone investing in an organization should understand. Entering or leaving a partnership are particular areas of interest. Upon completion of this course, you will be able to determine: - The basic tax uses of partnerships — why they can be very beneficial and flexible for tax planning and may be superior to other forms of organization
- Business uses
- Estate planning uses
- Options available on establishing or entering a partnership
- The effect of making contributions to partnerships
- The effect of taking a partnership interest for services
- Different ways to leave or get assets out of a partnership
- Distributions
- Liquidations of a partnership interest
- Selling a partnership interest
- Terminating the partnership
- Using an elective basis adjustment on sales and distributions
| | | | | | |  | | | | Langdon T. Owen, Jr. is a member of the law firm of Cohne Kinghorn, P.C. in Salt Lake City, Utah. Mr. Owen is a transactional lawyer who practices in the areas of business and commercial transactions involving both corporate and partnership taxed enterprises (including tax, employment, and benefit issues), estate and tax planning, probate and guardianship, loans and creditors' workouts, pension and profit sharing plans, health care law, charities and nonprofit organizations, and real estate. He has practiced law for over 40 years. He has published several articles nationally on tax and estate planning and business related legal issues. He holds a Juris Doctor degree from the University of Utah and a Bachelor of Arts degree from the University of California, Berkeley. He was named business lawyer of the year 2014 by the Business Law Section of the Utah Bar. He serves as a board member for the Guardian Signature Program of the Utah Courts and as a co-chair of the ad hoc legislative committee of the Elder Law and Estate Planning Sections of the Utah Bar. | | | | | | | | | | | ● Earn continuing education credit for no additional fee
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