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Self-StudySELECT STARTING AT $175

Downloadable PDF

Credits: 12

Qualifies For: IRS

$175

Textbook

Credits: 12

Qualifies For: IRS

$190
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  • It was an awesome course. I have recommended it to a couple of CPA friends.

    - A Surgent Customer

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.

The Complete Guide to Partnerships and Limited Liability Companies (CLLC)

  • Customer Rating
  • Field of Study
    Taxes
  • Level
    Basic
  • Credits
    12
  • Qualifies for

    IRS CPE

Overview

The purpose of this course is to understand the tax advantages of conducting business in an innovative way through an LLC or partnership. This course discusses the tax issues of an LLC and a partnership from formation to liquidation. The material is vital for all practitioners in the business and investment sectors.

Major Topics:

  • All the legal implications of an LLC and the differences in various state law treatments
  • Formation issues, including the new regulations on disguised sales and contributions of appreciated property
  • Design features and pitfalls, including special allocation issues, different classes of ownership interests, and articles of organization issues
  • Operating issues, including cash flow, debt allocation, tax basis, and distribution issues
  • When to use an LLC or partnership for joint ventures and real estate opportunities
  • Sale and liquidation advantages of LLCs and partnerships

Learning Objectives

  • Understand the tax advantages of conducting business through an LLC or partnership
  • Discuss the tax issues of an LLC or partnership from formation to liquidation

Who should take this course:

Designed for:

All CPAs who want to learn about the newest and, in many cases, the best way to conduct business

Prerequisite:

None

Advanced Preparation:

None

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  • Includes 1-, 2-, 3-, 4-, and 8-hour webinars, including Saturday and evening options

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