Attend upcoming webinar and earn continuing education credits. Selected Partnership Taxation Issues | | | | | | Presenter: Langdon Owen, of Cohne Kinghorn, P.C. | | Credits: CPE, IRS EA, CLE in all states (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 | | | | | | | | | | Entities that are subject to partnership taxes are not only flexible for business purposes but also tax-efficient. This webinar will provide you with an overview of how this tax flexibility works and its limits. You will obtain information needed to confidently understand and discuss typical structures of partnership-taxed organizations and the tax results flowing from those structures. Upon completion of the course, you'll be able to: - Identify why partnership taxed organizations are so popular and why some tax results are available only to such organizations
- Explain the tax results of forming such organizations and the choices available in structuring them
- Recognize the key issues to watch for in any transaction involving interests in such organizations
- Identify the new partnership audit rules that take effect in 2018 and how to plan for them now
- Describe what special allocations are, how useful they can be, and the limits to their use
- Explain how to deal with the interests and compensation of service providing members of the organization
- Describe why certain tax provisions exist in operating agreements and partnership agreements
| | | | | | | | 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 ● Access courses on your computer, tablet, or smartphone ● More than 75 live webinars each month ● More than 1,500 on-demand courses | | | | | |
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