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Live Webcast Replay

Partnerships Essentials: Tax Basis Capital Account Reporting


Total Credits: 2.2 including 2.2 Taxes - Technical

Average Rating:
   4
Category:
Accounting and Auditing |  Industry |  Tax |  ACPEN Tax Institute |  IRS Approved
Faculty:
Doug Van Der Aa, CPA, JD
Course Levels:
Intermediate
Duration:
2.2 Hours
License:
Access for 30 day(s) after program date.

Dates
Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


Description

This course examines the critical issues and special opportunities facing partnerships and their partners, as well as the relationship between limited liability companies and partnerships. How the Tax Cuts and Jobs Act impacted the tax structure of partnerships and LLCs will be addressed, as well as the significant impact of the new Section 199A flow-through entities deduction on partnerships.

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.

Basic Course Information

Learning Objectives
  • Define the tax consequences and various liabilities for both partnerships and LLCs
  • Discuss the impact of the new Section 199A deduction on partnerships
  • Apply planning opportunities and potential pitfalls

Major Subjects
  • Recent tax legislation, rulings, and developments impacting partnerships and LLCs, including TCJA and COVID-19 related provisions
  • Transfer of partnerships interest
  • Reporting basis negative capital acounting
  • How to calculate basis and report it on Form 1065, Schedule K-1 

Course Materials

Faculty

Doug Van Der Aa, CPA, JD's Profile

Doug Van Der Aa, CPA, JD Related seminars and products


Doug Van Der Aa, CPA, JD, is a lively and energetic speaker on the subject of taxes and ethics, and has extensive experience in leading discussions for conferences, seminars and webinars. He is a highly rated speaker and seminar leader for state CPA societies and other organizations throughout the country.

Van Der Aa has more than 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. His practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.

Van Der Aa taught for 10 years as an adjunct instructor and for one year as assistant professor of accounting and taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs.


Dates

Tue, Aug 10, 2021 - 05:00pm to 07:01pm EDT
Wed, Aug 18, 2021 - 11:00am to 01:01pm EDT
Thu, Sep 16, 2021 - 01:00pm to 03:01pm EDT
Tue, Sep 28, 2021 - 03:00pm to 05:01pm EDT
Wed, Oct 13, 2021 - 05:00pm to 07:01pm EDT
Tue, Oct 26, 2021 - 11:00am to 01:01pm EDT
Thu, Nov 04, 2021 - 01:00pm to 03:01pm EDT
Fri, Nov 19, 2021 - 03:00pm to 05:01pm EST
Sat, Dec 11, 2021 - 05:00pm to 07:01pm EST
Wed, Dec 22, 2021 - 11:00am to 01:01pm EST

Additional Info

Basic Course Information

Advanced Preparation

None


Course Developer

Van Der Aa Tax Ed, LLC


Designed For

Basic working knowledge of partnerships and LLCs


Yellow Book

No


Original Recording Date

04/01/2021


Prerequisites

Basic working knowledge of business expense reporting


Date Added to Catalog

04/01/2021


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints.  anne.taylor@acpen.com, (972-377-8199).


Course Registration Requirements

Online Registration


Instructional Delivery Method

Group Internet Based


Official Registry Statement

Business Professionals' Network, Inc. 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


Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.


Reviews

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Overall:      4

Total Reviews: 5

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