Surgent’s Limited Liability Companies: Losses, Liquidations, Terminations, Continuations, and Sales (ACL4) (SSTX04/19)
June 30, 2019 @ 12:00 pm| $160
The purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs.
CPAs with clients using the LLC or LLP structure who need to understand advanced issues, problems, and planning strategies
- Identify the limitations on an investor’s ability to deduct LLC losses
- Discuss the tax consequences of a liquidation of a partner’s interest
- Describe the options when a partnership terminates or continues following an acquisition or merger
- Explain the tax consequences of a sale of an interest and distinguish such consequences from the tax consequences when a partnership or LLC is acquired or merges into another LLC or partnership
- Partnership losses: when are they deductible?
- Death or retirement of a member or partner — Understanding the alternatives
- Continuation and termination in the context of a merger or acquisition
- Sales of an LLC interest — holding period and hot asset issues
A beginning course in LLCs/partnerships; experience with LLC/partnership clients
When you purchase a Surgent CPE on-demand course, it must be taken by June 30, 2019, to receive credit.
Within 5 minutes after your purchase, you will receive an email from firstname.lastname@example.org that explains how to access your course and materials.
Once you complete a course, please allow up to 30 days to receive you certificate of completion.
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