PARTNERSHIPS: OVERVIEW AND UPDATE
Examine critical issues and special opportunities facing partnerships and their partners; examine the relationship between limited liability companies and partnerships; emphasize practical situations and planning opportunities.
Contributed property; Partner basis; Allocating liabilities; Substantial economic effects; Capital accounts; Guaranteed payments; Fringe benefits; Limited liability company issues; Tax return presentations; Distributions and liquidations.
In-depth coverage of difficult partnership issues; Latest developments and planning; Extensive examples and forms illustrations.
Experienced practitioners with partnership clients; Practitioners seeking an update on thorny partnership issues.