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BEGIN:VEVENT
UID:593250imp
DTSTAMP:20260416T030655Z
DTSTART:20260803T130000Z
DTEND:20260803T210000Z
LOCATION: **Online**
SUMMARY: Surgent's Partnership and LLC Core Tax Issues From Formation Through Liquidation
DESCRIPTION: As staff members gain more experience\, they are expected to take on more complex assignments with minimal supervision. This course is designed to be a stepping stone for staff interested in pursuing more advanced partnership and LLC issues than mere preparation. The material provides a deep life-cycle study into critical areas of formation\, special allocations of income and deductions\, basis calculations and implications of recourse and nonrecourse debt\, basis step-up under &sect\;754 on transfers of ownership interest\, distributions\, self-employment tax issues\, and termination and liquidations of an LLC. With a blend of legal and tax ramifications regarding LLC-specific issues\, this course identifies all the major areas that are potential sources of increased complexity.
CLASS:PUBLIC
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