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| Estate and Gift Tax Issues for Operating Partners and Partnerships(160912N) |
Course CPE: 2 hours
Field(s) of Study: Taxes–2 hrs
Program Level: Overview
Prerequisites: None required. These overview programs may be appropriate for professionals at all organizational levels.
Advanced Preparation: None
Delivery Method: Self-Study |
Item
Number: 16PBV0912
Shipping Weight: 0lbs. 0oz. |
| Price:
$147.00 |
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Recording Date: September 12, 2016
Presenter: P Dermot O'Neill
Program Description:
The good news - IRC Subchapter K is a very flexible section.
The bad news - IRC Subchapter K is a very flexible section. The partners must agree!
We will discuss IRC 704, 754, 734, & 743 and their impact on the partner's estate/gift taxes and the partnership as a whole as a result. Importance of the partnership agreement on tax valuation issues, how the state Uniform Partnership Act may impact the estate or gift valuation, what happens if a partner's capital account is negative at death, What difference does the percentage of the estate composed of the partnership interest make in your work, and the Impact of IRC 170(f)(11) - remember, the Tax Court is a federal court and considers FRCP 26 and FRE 702.
Learning Objectives
After completing this webinar, attendees will be able to:
- Identify issues when a partner dies or gifts a partnership interest
- Identify sources of information to assist you in resolving issues
For more information regarding refund or concerns, please contact our offices at (800) 677-2009.
The Consultants’ Training Institute (CTI) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. |
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