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Conference on Tax Strategies for the High-Income Individual 2015


Advanced Partnership Tax: Strategies and Opposing Concerns


May 19, 2015 1:30pm ‐ May 19, 2015 2:45pm

Standard: $49.00

Description

This session will identify strategies involving common partnership transactions
and highlight the competing concerns of: a partner that contributes cash,
property or services relative to the other partners; a selling partner and the
buyer; a liquidated partner and the continuing partners; a deceased partner’s
successors and the continuing partners, etc.
• Appreciate the tensions and opposing tax strategies involving a partner that
contributes cash, property or services to a partnership
• Understand partner capital accounts, how to interpret target allocations in
partnership agreements, and how debt and deductions are allocated
• Recognize competing tax objectives involving the sale or liquidation of a
partnership interest and the death of a partner
• Apprehend the benefits of partnership mergers and divisions and avoid
distribution blunders such as disguised sales

Speaker(s):

  • Gary R. McBride, CPA, LL.M. (Taxation), Emeritus Professor, California State University, East Bay

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