Life Cycle of California LLCs and Partnerships (November 2)
Tuesday, November 2
10:00 a.m. to Noon Pacific Time
TO BE ANNOUNCED
- Learn the mechanics of filing an LLC
- Compute the basis of the partners’/members’ interest
- Compare a contribution of cash versus a contribution of assets
- Understand the consequences of an elected deferral when making a fiscal-year election
- See how the sale of a taxpayer’s profits interest in a partnership in exchange for services is treated
- Discover the tax consequences of a partnership dissolution
- Learn to compute the basis and how the at-risk rules work
- Determine what constitutes qualified business income for purposes of IRC §199A
- Clarify rules for self-employment tax treatment for LLC members
- Determine tentative taxable income when computing the business interest deduction limitation
- Choose which fringe benefits are taxed to a partner
- Figure out how to treat the sale of assets and their subsequent distribution is taxed versus the sale of the interest
- Determine the consequences of transferring assets through the use of an LLC
- Understand what constitutes “doing business” in California
- See when an LLC registered to do business in California but not otherwise considered to be doing business in California has a filing obligation
- Identify what is included in the LLC fee computation
- See who is eligible and how to apply for voluntary administrative dissolution
- Determine when Ralite and/or an offer in compromise may still apply to an LLC if the administrative dissolution option is not available
|EA||1 Federal Tax,|
|CRTP (CTEC)||1 Federal Tax, 1 CA Tax|
|Attorney||1.5 General MCLE/Tax Specialization|
Course level: Basic
There are no prerequisites or advance preparation required.
Enter current special offer information here.
TO BE ANNOUNCED
Mike Giangrande is a California licensed attorney, and has been a tax practitioner for over 20 years. He is licensed to practice before the United States Tax Court, has a B.S. in Accounting and an LL.M. (Tax) from Chapman University, and has a J.D. from Whittier Law School with a certificate of concentration in business law. Mike has spent time as an adjunct professor of law at Whittier Law School teaching various tax courses and he served as a member of the Orange County Assessment Appeals Board.
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- 2 hours of CPE for CPAs, 1 Federal Tax and 1 CA Tax for CRPTs, 1 Federal Tax for EAs, 1.5 General MCLE/Tax Specialization for attorneys
- Searchable e-version of the PDF manual and PowerPoint slides
- One person may watch and listen on one computer
- Purchase the live webinar, if you are unable to attend for any reason, we will automatically transfer you to the on-demand version.
- Add CPE for only $20 per additional attendee (additional CPE attendees must take an exam to receive credit). Please contact our customer service department to register for additional CPE at (714) 776-7850.
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This webinar is designed to meet the requirements for the specified number of hours of continuing education. This webinar has been designed to meet the requirements of the IRS Return Preparer Office; including sections 10.6 and 10.9 of Department of Treasury’s Circular No. 230 (Provider No. CRA7E); the California State Board of Accountancy; the California Bar Association; and the California Tax Education Council. This does not constitute an endorsement by these groups. The state boards of accountancy have final authority on the acceptance of individual courses for CPE credit. For more information regarding administrative policies such as complaints or refunds, contact Spidell Publishing at 714-776-7850. Spidell Publishing, Inc. has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, or by phone at 877-850-2832, or on the internet at www.CTEC.org.
Spidell Publishing, Inc. 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 the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. This webinar is designed to meet the requirements for 2 hours of continuing education for the California Board of Accountancy. Level: Basic. Field of Study: Taxes. Delivery method: Group Internet-Based. For more information regarding administrative policies, such as complaints or refunds, contact Spidell Publishing at (714) 776-7850. There are no prerequisites or advance preparation required.