Checkpoint Learning

Checkpoint Learning

Course Detail

Partnership in Focus - Building the Partnership: Formation and Forever Ties   New

CATEGORY: Taxation
COURSE ID: W857T, VERSION 1.00
  Webinar
2 CPE Credits
Level: Intermediate
Partnerships are easy to get into but hard to live with when it comes to the myriad of tax rules. When entities—natural or artificial—share income, expenses, or credits, a partnership has been created. Taking the correct formation steps helps smooth out the road ahead and sets partners up for long-term compliance.

Judge Arnold Raum once called Subchapter K “distressingly complex and confusing.” This presentation helps smooth out those rough edges and gives practitioners a stronger foundation for working with partnership structures, classifications, and elections.

The Partnerships in Focus series includes three topic areas covering core issues in partnership taxation. Each session can be taken together or independently.
  • Building the Partnership: Formation and Forever Ties (W857T)
  • Distributions Demystified: Who Gets What and Why (W858T)
  • Inside Deals: Partners Doing Business with Their Partnerships (W859T)
Building the Partnership: Formation and Forever Ties
This discussion will cover how partnerships are defined for tax purposes, what sets them apart from other entities, and why proper formation matters under Subchapter K. You’ll leave with a clearer understanding of the rules that shape how partnerships operate and stay compliant. Topics for this session will include: the four parts of Subchapter K, partnership classification, types of partnerships, key formation steps, electing out of CPAR, and more.

Who should attend: Tax professionals and advisors who work with partnerships or LLCs and want a stronger grasp of the tax rules surrounding formation, classification, and compliance. It’s especially valuable for those guiding clients through entity selection or drafting partnership agreements.

THIS WEBINAR IS NOT ELIGIBLE FOR CTEC OR CFP CREDIT. 

Instructor: Rick E. Oelerich, LPA, EA
Instructor assignments are fluid and subject to change.

Included with subscription(s):

Add to Cart
/

Accreditation Information

Learning objectives

Course outline

Requirements

Additional Compliance Information