Identify current issues that practitioners are most often called on to address Be familiar with planning techniques employed in dealing with the life cycle of pass-through entities Distinguish the roles S corporations and partnerships/LLCs play in the changing tax environment Be familiar with the
A basic course in partnership theory and S corporation theory
As long as LLCs, partnerships, and S corporations form the backbone of many CPAs' practices, in-depth knowledge of all tax aspects of these entities will be essential. The purpose of this practical course is to focus on planning issues in creating, operating, and liquidating S corporations, partnerships, and LLCs. This course is essential for CPAs in public accounting and industry who advise these entities or their investors.