NEW! 8-Hour Program
WHY ATTEND THIS COURSE?
As we bid farewell to the TEFRA consolidated audit rules, we face the brave new world of the completely revised partnership audit regime. This takes effect with partnership years beginning in 2018. Partnerships and their advisers need to understand how these new rules radically change the nature of partnership examinations and the likely future impact on the structure of partnerships. All of this adds to the inherent complexity
of partnerships, including partnership allocations (including targeted capital account based allocations), the required allocations for contributed property under 704(c) and more, areas this course will cover to held advanced practitioners deal with the practical problems faced by their partnership clients.
CPAs who advise their clients regarding planning for partnership and/or limited liability company transactions and/or who have review responsibility for partnership or limited liability company tax compliance.
Participants will be able to:
COURSE ACRONYM: APIA
PRESENTATION METHOD: Group-live
LEVEL OF KNOWLEDGE: Advanced
ADVANCE PREPARATION: None
FIELD OF STUDY: Taxes/Partnership Taxation
RECOMMENDED CPE CREDIT: 8 hours
SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are 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.