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The BBA partnership audit regime is in full swing and practitioners are gaining experience navigating the rules. More partnerships are filing administrative adjustment requests (AARs), resulting in new complexity for at the entity level and the partner level. In addition, examinations of partnership taxable years subject to examination have also begun. The panel will discuss lessons learned from these current experiences, as well as look ahead to what might be on the horizon for partnerships and their partners.
Learning Objectives:
Describe the AAR process and provide practical tips
Identify the unique characteristics of a BBA examination and how to navigate the process