Description

This session will discuss what partnerships should consider when they select a partnership representative, what entities and individuals should consider before accepting the role of partnership representative or designated individual, and what tax practitioners should consider when representing a partnership before the IRS given that decisions are made by the partnership representative.

Learning Objectives:

• Identify the requirements for qualification as a partnership representative,
• Identify the issues a partnership should consider when selecting a partnership representative,
• Analyze what a potential partnership representative or designated individual should consider before accepting the role,
• Identify unique issues that may arise when representing a partnership through the partnership representative.

Speaker(s):

• Sarah Allen-Anthony, CPA, Senior Manager, Crowe LLP
• Rochelle Hodes, J.D., LL.M. (Taxation), Principal, Crowe LLP