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National Tax Conference 2019

NTA1943 - Self-Employment Tax Considerations: Revisiting Proposed Regulations


Nov 14, 2019 3:40pm ‐ Nov 14, 2019 4:30pm


Standard: $49.00

Description

This session will cover the decades old proposed regulations addressing the self-employment tax obligation of limited partners. We will revisit the proposed regulations issued in 1997, recent guidance issued by the IRS and recent case law impacting certain planning techniques that have been utilized to mitigate self-employment tax.

Learning Objectives:
  • Understand the Proposed Regulation section 1.1402(a)-2 as it relates to partners in a partnership and members of a limited liability company taxed as a partnership
  • Apply IRS guidance and recent case law impacting planning opportunities or arrangements already in place

Speaker(s):

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