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Surgent's Understanding Partnership Taxation: PTE Elections, 754 Elections, and Selling a Partnership Interest

 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.
 Tue, 06/24/2025 from 1:00 pm to 3:00 pm
 Fri, 07/11/2025 from 9:00 am to 11:00 am
 Fri, 08/01/2025 from 10:00 am to 12:00 pm
 Wed, 09/10/2025 from 10:00 am to 12:00 pm
 Mon, 10/13/2025 from 1:00 pm to 3:00 pm
 Mon, 11/24/2025 from 2:00 pm to 4:00 pm
 Tue, 12/02/2025 from 10:00 am to 12:00 pm
 Mon, 01/26/2026 from 1:00 pm to 3:00 pm
 Tue, 02/24/2026 from 9:00 am to 11:00 am
 Currently available
Designed For:

Tax and financial advisors who have partnership clients

Prerequisite:

Basic understanding of tax rules for flow-through entities

Partnership tax law is always difficult. However, when certain transactions come up, not knowing how to handle them can be costly to clients and practitioners. In this course, we discuss several of these types of situations. We will explore the tax impacts of a PTE election and how a 754 election affects the inside basis of partnership assets. We will then examine those tricky look-through provisions on the sale of a partnership interest in order to properly calculate the tax implications.

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

  • Identify when a pass-through entity is able to deduct state taxes it pays at the entity level
  • Recognize the tax implications of hot assets in the sale of a partnership interest
  • State the character of a gain on the sale of a partnership interest

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.