Description

This session will focus on identifying, analyzing and interpreting key tax provisions in partnership agreements, as well as amendments to partnership agreements, in light of recent changes to the tax laws. Key tax provisions that will covered include guaranteed payments, provisions affecting tax basis planning and preferred interests created for estate planning purposes.

Learning Objectives:

• Identify key tax provisions of partnership agreements affected by recent changes in the tax laws.
• Analyze and interpret amendments to partnership agreements adopted in light of recent changes to the tax laws.

Speaker(s):

• Trevor Wilson, CPA, J.D., LL.M. (Taxation), Partner, Jones Walker LLP