Content Provider
Smithgambrellrussell

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Self-Study CPE
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Sellingyourinterest

SELLING YOUR INTEREST IN A PARTNERSHIP OR LLC - TAX ISSUES

Available Date(s) Monday, November 6, 2017

Start Time
11:00AM EST

Cost Free   CPE Credits 1.0 hour    1 hour for EAs (Federal Tax): Course Id# - HURS9-T-00017-15-O  Subject AreaTaxes  Course LevelIntermediate  Instructional MethodGroup Internet Based  PrerequisitesBasic knowledge of taxation  Advanced PreparationNone  Who should attend? CPA - small firm
CPA - medium firm
CPA - large firm
Enrolled Agent 
Course Description

This webinar will examine tax issues implicated by the sale of a partnership or LLC interest. Such a transaction can often result in traps for the unwary as well as complicated compliance and planning issues. The webinar will lay out the core knowledge and principles necessary to navigate potential tax problems. In addition, alternatives to an outright sale will be considered, such as asset sales and partnership reorganizations. The webinar will also provide an overview to common negotiation issues raised by a sale, as well as important tax elections that can provide significant after-tax benefits.

1. Sales of Partnership Interests
2. Amount Received
3. Basis Computation
4. Holding Period Rules
5. Hot Assets
6. Redemptions
7. Partner Retirements
8. Basis Adjustments
9. Tax-Free Transfers
10. Other Transfer Structures
11. Seller Issues
12. Buyer Issues

Testimonials

"This course was very well presented and the handouts are valuable."

"Joe Mandarino explained the topic in a very easy to understand way."

"It was an excellent presentation by a very knowledgeable presenter of a difficult topic. His examples were very helpful and clarified the topics he was covering. Just a really worthwhile presentation."

"A great webinar with a lot of valuable information."

"Good job by presenter! Very knowledgeable and helpful!"

"Mr. Mandarino gave an outstanding presentation of one of the most difficult areas of the tax code."

Smithgambrellrussell Linkedin

Joe’s practice focuses on corporate, tax and finance. He is involved with a wide variety of businesses and transactions, and has extensive experience in

- Structuring M&A transactions, from both the buyer and seller sides;
- Negotiating executive compensation arrangements (qualified and non-qualified);
workouts, restructurings and bankruptcy;
corporate transactions;
partnerships and LLCs;
financial products;
- Tax aspects of real estate development, property finance, and like-kind exchanges;
international transactions (both inbound and outbound); and
- Tax-exempt organizations (including healthcare, advocacy and religious organizations).

In addition to transactional work, Joe represents clients in tax controversy work, including audits, appeals, National Office submissions, and regulatory hearings, as well as Tax Court and District Court litigation

Joe is a frequent writer and speaker on a variety of business, tax and finance topics. He has published almost 100 articles in journals or in-house newsletters, and has participated in over 60 presentations or seminars. His articles have appeared in the National Law Journal, Mergers & Acquisitions magazine, Tax Notes Today, the Journal of Real Estate Taxation, the Journal of S Corporation Taxation, the Journal of Multistate Taxation, Tax & Finance Newsletter, and the NYU Institute on Federal Taxation. In addition, he has spoken at meetings and seminars organized by numerous organizations, including the American Bar Association, the White House Conference on Small Business, the U.S. Small Business Administration, the Georgia Electronic Commerce Association, the Federation of Exchange Accomodators, the International Reinsurance Conference, the Service Corps of Retired Executives, the American Health Lawyers Association, the Southeastern Health Law and Policy Forum, and the United Way, as well as several panel-type TV discussion programs.

Joe is admitted to practice in Georgia, the District of Columbia and Louisiana.

Handout Materials
Presentation Slides
Frequently Asked Questions
  • To receive CPE credit for the event, you must register for the webcast prior to the start of each program.
  • CPE is available to all eligible participants within 24 hours of each webinar.
  • Multiple attendees: In order to receive CPE for multiple attendees, ensure that at least one person signs up for the webinar. At the completion of the webinar a proctor form is provided. Alternatively, you may also login to your account following the webinar and click on the MY ACCOUNT button where you will find a link to the proctor letter.

Nasba

NASBA Approved

CPAwebengage, Inc. (Sponsor Id#: 111889) 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: www.nasbaregistry.org.

CPAwebengage Inc. 1857. W 34th Ave, Denver, CO 80211

Irs

EA Approved

CPAwebengage, Inc. (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAwebengage Inc. 1857. W 34th Ave, Denver, CO 80211