1065 Preparation and Planning 5: Special Situations and Planning (2018 Edition)

Authored by Barbara Weltman, Sidney Kess
About this Course
Topics covered include: Additional Medicare taxes; Partnership distributions; Terminations of partnerships; Sale of a partnership or LLC interest; Partnership mergers; Retirement of a partner; Death of a partner. Upon completing this course, you should be able to: Identify when partners are subject to the additional Medicare taxes on earned income and net investment income; Explain different treatments for current and liquidating distributions; Determine the tax impact of a termination; Explain the impact of a sale of a partnership interest; Illustrate the impact of a merger of partnerships; Recognize the impact of retirement and death on the partnership and the departing partner.
$ 90.00
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NASBA Field of Study
Taxes
Level
Basic
CPE Credits
2.0
Prerequisites
1065 Preparation and Planning 3: Schedules and Completing the Return or equivalent knowledge
Last Updated
01/23/2018
11974