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TCJA and CPAR Impact on Partnerships and Partners Webinar

CPE

When
July 16
11:30 a.m. - 3:00 p.m.

CPE Credits
4-Tax

Details

 Pricing

PICPA Member: $129 | Nonmember: $179


 More Information

Course No.
4193803B
Level
Intermediate
Prerequisites
General knowledge in partnership taxation.

Description

  • The new carried interest rules for certain partners.
  • Bonus depreciation with respect to section 743(b) adjustments.
  • Increased section 199A UBIA on “excess section 743(b) adjustments”.
  • Prop. regs. on partnership withholding and reporting for dispositions by foreign partners.
  • Key points in the recent final regs. on the centralized partnership audit regime (CPAR)
  • New IRS Form 8988 and the "push out" election.
  • Elimination of deemed partnership terminations.
  • Partnership reporting obligations with respect to §§163(j) and 199A.

Highlights

Learn the impact of recent Tax Cuts and Jobs Act (TCJA) guidance on partnerships and partners as well as compliance and strategies relating to the Centralized Partnership Audit Rules (CPARs). Because Gary McBride is thoroughly covering § 163(j) and 199A in separate CalCPA courses, coverage of those topics will be very limited in this course.



Speaker(s)

Gary R. McBride, J.D., LL.M. (Taxation), attorney, CPA is a professor and director of the Graduate Tax Program at California State University. He also is a consultant to Froshman, Billings, and Williams, CPAs.   He has worked for the Internal Revenue Service as a revenue agent, special agent, and technical advisor in the IRS National Office.   In addition to tax matters in general, he specializes in mergers and acquisitions, partnership tax, estate and gift tax, and international taxation and continually writes for and lectures to tax professionals.

 


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