Partnership Telephone Seminars

Planning for Renewable Incentives in 2011 and Beyond ...ction tax credits. The program will discuss the basics of partnership flips; sale-leaseback transactions; leases with credit pass-through arrangements; prepayment structures; and 'twinning' with other incentives. Learning Objectives You will be able to identify the requirements of the incentives for renewables. You will be able to recognize the requirements for 'beginning construction' for  more...

Partnerships and Section 704(c) ...partnerships, LLCs and other entities 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 apply to  more...

Legal Issues Surrounding Domestic Partnerships in Washington ... conference will provide you with an overview of domestic partnership law in Washington and how different jurisdictions are recognizing same-sex relationships. Attend this program and you will learn how to register domestic partnerships, the benefits that registration confers, the responsibilities that come with these benefits and the complexities of dissolving these relationships. We will also  more...

Recent Developments in Material Participation for LLCs and LLPs ... regulations, equivalent to limited partners in a limited partnership and must pass a more restrictive test to establish that they materially participated in the operations of the business. A series of recent cases has uniformly rejected the IRS's attacks under varying theories and the IRS has stated that it will stop litigating these cases and revisit its regulations on this issue. You will  more...

Public/Private Partnerships: Major Infrastructure and Other Development Projects ...partnership, or 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  more...

Medical Necessity - The Collaborative Partnership Approach ...oting the concept of medical necessity as a collaborative partnership between physician and hospital. Failing to promote a synergistic approach to medical necessity from the hospital and physician perspective will undoubtedly lead to increased financial exposure significantly impacting hospital financial health and operations, as well as the physician's ability to maintain a financially viable  more...

Leasing Public Infrastructure ...financing of public infrastructure through public/private partnership concession and lease agreements became increasingly popular. Although these transactions have slowed during the recent financial crisis, once federal direct funding through the American Recovery and Investment Act slows, it is thought that these transactions will again become more popular as a way to provide government  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...

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...