eCourse
Tax Issues Concerning LLCs, LPs and Partnerships: Changes in Partnership Tax Liability Collection and Audit; plus the Texas Franchise Tax Combined Reporting Standard
Contains material from Jul 2016
Tax Issues Concerning LLCs, LPs and Partnerships: Changes in Partnership Tax Liability Collection and Audit; plus the Texas Franchise Tax Combined Reporting Standard
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Session 1: Tag, You’re It: Changes in Partnership Tax Liability Collection and Audit - Congress has repealed the partnership tax audit procedures and, in 2018, a new centralized collection procedure will become effective. Both new and existing partnership and LLC agreements should be revised or amended in light of these sweeping changes, including the possibility of electing out or making “push out” elections to avoid current partners being tagged for departed partners’ tax liability. Learn about the provisions that should be considered now to forestall surprises later.
Session 2: Business Aspects of Combined Reporting - Review the Texas franchise tax combined reporting standard and the issues that combined reporting can raise in common business structures, including compliance issues for combined group members, changes in a reporting group due to the acquisition or sale of a company, the potential need for tax sharing agreements, and joint and several liability for Texas franchise tax owed by members of a combined Texas report.
Session 2: Business Aspects of Combined Reporting - Review the Texas franchise tax combined reporting standard and the issues that combined reporting can raise in common business structures, including compliance issues for combined group members, changes in a reporting group due to the acquisition or sale of a company, the potential need for tax sharing agreements, and joint and several liability for Texas franchise tax owed by members of a combined Texas report.
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1.
Tag, You’re It: Changes in Partnership Tax Liability Collection and Audit (Jul 2016)
Todd Keator, Robert R. Keatinge
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0.00
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Session 1
—43 mins
Tag, You’re It: Changes in Partnership Tax Liability Collection and Audit (Jul 2016)
Congress has repealed the partnership tax audit procedures and, in 2018, a new centralized collection procedure will become effective. Both new and existing partnership and LLC agreements should be revised or amended in light of these sweeping changes, including the possibility of electing out or making “push out” elections to avoid current partners being tagged for departed partners’ tax liability. Learn about the provisions that should be considered now to forestall surprises later.
Originally presented: Jul 2016 LLCs, LPs and Partnerships
Todd Keator,
Thompson & Knight LLP - Dallas, TX
Robert R. Keatinge,
Holland & Hart LLP - Denver, CO
Show session details
2.
Business Aspects of Combined Reporting (Jul 2016)
Steven D. Moore
0.50
0.00
0.00
Preview Materials
Download session materials for offline use
Session 2
—30 mins
Business Aspects of Combined Reporting (Jul 2016)
Review the Texas franchise tax combined reporting standard and the issues that combined reporting can raise in common business structures, including compliance issues for combined group members, changes in a reporting group due to the acquisition or sale of a company, the potential need for tax sharing agreements, and joint and several liability for Texas franchise tax owed by members of a combined Texas report.
Originally presented: Jul 2016 LLCs, LPs and Partnerships
Steven D. Moore,
Jackson Walker LLP - Austin, TX