Self-Study Course Details
Course Description
In this course, Doug Van Der Aa, CPA, JD will examine 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 Section 199A flow-through entities deduction on partnerships.
Learning Objectives
- Identify the tax consequences and various liabilities for both partnerships and LLCs
- Discover the impact of the Section 199A deduction on partnerships
- Recognize how to apply planning opportunities and avoid potential pitfalls around capital accounts
Prerequisites
- Basic working knowledge of partnerships and LLCs
Advanced Preparation
None
Author Details
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Doug Van Der Aa
Doug is a lively and energetic speaker – especially on the subject of taxes and ethics. He has been a highly rated speaker and seminar leader for CPA Associations and other organizations throughout the country for more than 15 years.
Doug has over 25 years of professional experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. As a CPA, Doug’s practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.
NASBA Sponsor
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Encoursa 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: NASBAregistry.org.
IRS Approved
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Encoursa LLC is an IRS-approved continuing education provider. Provider #: KKRBE
$27.00
CPE
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Webinars: CPE certificates will be accessible through your dashboard 1 hour after a webinar concludes.
Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.
For specific instructions on accessing your CPE, please see our FAQ section on our support page.
- Multiple Attendees on Webinars: Each attendee should register separately for the webinar. If more than 1 attendee participated from the same device, please contact us after the event to let us know. For group signups for paid events, please contact us.
Purchase options
Self-Study Course
Partnerships Essentials: Tax Basis Capital Account Reporting
- by Doug Van Der Aa
- Credits: 2.00
$27.00
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