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Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships

 Various
 
2.0
Registration is Open
Member Price
$99.00 Regular Registration
Your Price
$104.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Mon, 07/07/2025 from 1:00 pm to 3:00 pm
 Tue, 08/05/2025 from 1:00 pm to 3:00 pm
 Tue, 09/16/2025 from 10:00 am to 12:00 pm
 Wed, 10/22/2025 from 10:00 am to 12:00 pm
 Tue, 11/11/2025 from 9:00 am to 11:00 am
 Tue, 12/02/2025 from 1:00 pm to 3:00 pm
 Tue, 01/20/2026 from 10:00 am to 12:00 pm
 Mon, 02/23/2026 from 10:00 am to 12:00 pm
 Currently available
Designed For:

Any tax practitioner who wishes to understand the rules regarding S corporation and partnership liquidations

Prerequisite:

Basic understanding of the tax rules impacting individuals and pass-through entities

Part of the technical competence of most experienced tax practitioners is the ability to advise owners of S corporations and partnerships or multiple-member LLCs treated as partnerships regarding the tax rules that apply when these entities liquidate. Entity liquidations do not occur every day; but they do occur, and often at very critical times in the business life of the entity and its owners. All tax practitioners should be able to advise their clients about the tax issues associated with client businesses that go out of existence and liquidate. This program explains the tax consequences associated with liquidating S corporations, partnerships, and multiple-member limited liability companies treated as partnerships.

Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Intermediate

This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by Surgent McCoy.

Objectives

  • Determine the gain or loss to the entity and to the owners when it makes a liquidating distribution
  • Determine the basis of property distributed in a liquidating distribution to an owner of the entity
  • Know what to do in terms of IRS reporting when an entity liquidates

Speakers

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.