4.00 CPE Credit Hours
The purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs.
Accounting and Financial Professionals with clients using the LLC or LLP structure who need to understand advanced issues, problems, and planning strategies
- Identify when distributions are taxable, including disguised sales and the tax on pre-contribution gain
- 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
- When are distributions taxable?
- Miscellaneous issues, including the critical difference between 736(a) and 736(b) payments
- Sales of an LLC interest -- holding period and hot asset issues
A beginning course in LLCs/partnerships; experience with LLC/partnership clients
Surgent CPE, LLC
Level of Knowledge
123 Online Lane
Online, SD 00000
* If postmarked after 6/16/2023
Receive a $30 Discount on AICPA Courses!