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Valuation and Taxation Issues in Partnership Transactions

 Valuation and Taxation Issues in Partnership Transactions
CPE Credit

Program Type: VideoCast (Audio,Video, PPT Presentation)
Program Level: Overview
Prerequisites: None
Advanced Preparation: None
Delivery Method: Group Internet-Based
CPE Credits: Two (2) Hours
Fields of Study: Taxes
Item Number: 16PMANOLA1026C
Shipping Weight: 0lbs. 0oz.
Price: $110.00
Program Description

The webinar will discuss the valuation and taxation issues in transactions involving partners and their partnership; including but not limited to initial contributions of property, withdrawal versus sale of a partnership interest, adding or terminating partners, etc. The program will also discuss the entity theory versus the aggregate theory and the impact to transactions.

Learning Objectives:

After completing this webinar, attendees will be able to:

- Recognize potential valuation and tax problem areas in proposed partnership transactions
- Recommend potential solutions to problem areas caused by inadequate partnership transaction planning
- Propose valuation and tax input to the partnership/operating agreement
- Identify inside versus outside basis issues
- Define the critical differences between a withdrawal and sale of a partnership interest to the partnership or remaining partners

Who Should Attend

Financial professionals


P. Dermot O'Neill, CPA, ABV, CFF, CVA, MAFF, ABAR
Mr. P. Dermot O'Neill is president of P. Dermot O’Neill, CPA PC and has over 40 years of experience as a Certified Public Accountant. He has concentrated his practice in the areas of forensic accounting and litigation support, business valuation, transaction consulting, financial analysis, and income taxation. He has provided consulting and expert witness assistance in cases involving matrimonial issues, oppressed shareholders, personal injury, wrongful death, accounting malpractice, as well as contract and tort issues. Mr. O’Neill is a CPA and has been awarded the designations Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF®) by the American Institute of Certified Public Accountants® (AICPA®). He has been awarded the Certified Valuation Analyst® (CVA®), Master Analyst in Financial Forensics™ (MAFF®), and Accredited in Business Appraisal Review™ (ABAR™) designations by the National Association of Certified Valuators and Analysts™ (NACVA®).

Mr. O’Neill is a member of the American and Pennsylvania Institutes of Certified Public Accountants (PICPA), and NACVA. Dermot is a committee member of the PICPA Business Valuation Committee, PICPA Forensic and Litigation Services Committee (2007-2008 Annual Conference Chair), NACVA State Chapters Committee, and Managing Editor of the National Litigation Consultants’ Review™ for which he has written numerous articles. Dermot has been an adjunct faculty member at Villanova University as well as a member of the National Faculty of the American Institute of Certified Public Accountants (Staff Training; Taxation and Staff Training; Accounting and Auditing) and is currently on the adjunct faculty at Rider University Graduate School of Business.

He has presented seminars sponsored by the Accounting Institutes and Societies in Pennsylvania, Florida, Georgia, Ohio, Utah, and Texas, as well as seminars for local and state bar associations. He has been a guest lecturer at Lehigh University and Widener University Graduate Schools of Business. He has testified as an expert in Pennsylvania, New Jersey, Delaware, Florida, New York and Virginia, as well as the Chancery Court of Delaware, Federal Bankruptcy Court and Federal District Court.