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Course Details

Selected Partnership Tax Issues

Webinar: ID# 1015573
Recorded CD
Qty:
About This Course:
Limited liability companies are the fastest growing form of business organization. Modern reforms of state general partnership and limited partnership statutes likely will lead to growth in these forms, as well. Partnership taxation applies to all these forms (absent certain elections) and can be very effective in allowing businesses to operate tax efficiently.

Through this webinar you will learn the key tax rules which make partnership taxed organizations so useful. This will enable you to understand tax provisions, give appropriate advice to clients, and discuss issues with your clients' other advisors.

Agenda:

Getting Into a Partnership Taxed Organization
  • Why Use a Partnership Taxed Organization?
  • When Do Partnership Tax Rules Apply?
  • Anti-Abuse Rules
  • Tax Aspects of Contributions
Tax Issues in Operating a Partnership Taxed Organization
  • Service Partner Treatment
  • Partnership Income and Tax Determinations
  • Partners' Shares Allocations and Capital Accounts
Getting Value out of the Partnership Taxed Organization
  • Distributions
  • Liquidations
  • Sales
  • Elective Basis Adjustment
About The Presenter:

Langdon T. Owen, Jr.
  • Member of the law firm of Cohne Kinghorn, pc in Salt Lake City, Utah, www.cohnekinghorn.com
  • Transactional lawyer who practices in the areas of estate and tax planning, business and commercial transactions involving both corporate and partnership taxed enterprises (including tax, employment, and benefit issues relating to such transactions), loans and creditors' workouts, pension and profit sharing plans, health care law, charities and nonprofit organizations, probate, and real estate
  • Published several articles in Utah and nationally, most recently on limited liability companies and tax matters relating to real estate transactions; spoken to a variety of bar, accounting, and business and professional groups on a number of tax and estate planning and business related legal issues
  • Chair of the Utah State Bar Section of Estate Planning, 2013 to 2014; named business lawyer of the year by the Business Law Section of the Utah Bar, 2014; member of the American Bar Association, sections of real property probate and trusts, business law, tax law, and health law; American Health Lawyers Association; American Arbitration Association; Wasatch Front American Inn of Transactional Counsel, president, 2014, board member, 2013
  • J.D. degree, University of Utah; B.A. degree, with great distinction, University of California, Berkeley; comment editor of the Utah Law Review
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Selected Partnership Tax Issues
Available on CD format
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