Partnership Telephone Seminars - Training Resources

Partnerships and Section 704(c) ...partnerships, LLCs and other entities that are treated as partnerships struggle with the concepts and the operating rules that apply to Section 704(c). These rules potentially apply whenever property is contributed to such an entity or are distributed from such an entity. The regulations under Section 704(c) provide a very flexible but very complicated set of rules for required allocations that  more...

Public/Private Partnerships and Major Infrastructure Construction ...partnership (P3) has recently emerged as one of the latest buzz words in the development area. States and local governments are struggling with resource limitations and ever-increasing demands of infrastructure. The involvement of the private sector offers an enticing solution for meeting massive infrastructure needs. At the same time P3s provide an opportunity for developers and contracts to  more...

Revised Federal Form 1065 ... of limited liability companies and being taxed under the partnerships rules as a pass through entity. The preparation of a partnership income tax return is becoming increasingly more challenging as the IRS increases the level of transparency and reporting. The purpose of this teleconference is to highlight important areas for your attention and practical preparation tips as well as discuss  more...

Buying and Selling Partnerships, LLCs and Other Similar Entities BenefitsCorporations and alternative entities have distinctly different frameworks for defining the tax, economic and management rights and obligations of their equity owners. But oftentimes business people and their advisors structure and negotiate purchases and sales of equity interests in alternative entities using concepts from the corporate model. Failing to account for the differences  more...