Customer Service: 800-778-7436     

To access your product click the Log In link at the top right of the screen. Once inside your account, you will be able to access your Packages, Self-Study Product, and Webinar Registrations.

Sign In to Your Surgent Account

Forgot Username or Password | Register for an Account

Understanding Partnership Taxation: PTE Elections, 754 Elections, and Selling a Partnership Interest (PTE2)

Choose CPE Format:

Live Webinar SELECT STARTING AT $99 (10 dates)

Credits: 2

Qualifies For: IRS CPE

Instructor(s): Dave Peters, CPA, CFP, CLU, CPCU, MST, MBA

$99

Choose a Webinar Date

(All Times Eastern)

Please choose a Webinar date

NO HASSLE REFUNDS & TRANSFERS
EASY CANCELLATIONS
Self-Study (On Demand) SELECT

This course is not currently available. Please fill out this short form to be notified when self-study options are available.

FIRST NAME
LAST NAME
EMAIL ADDRESS
COMMENTS (OPTIONAL)
Reviews Not Available.

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.

Understanding Partnership Taxation: PTE Elections, 754 Elections, and Selling a Partnership Interest (PTE2)

  • Customer Rating
    Reviews Not Available.
  • Field of Study
    Taxes
  • Level
    Intermediate
  • Credits
    2
  • Qualifies for

    IRS CPE

Overview

Partnership tax law is always difficult. However, when certain transactions come up, not knowing how to handle them can be costly to clients and practitioners. In this course, we discuss several of these types of situations. We will explore the tax impacts of a PTE election and how a 754 election affects the inside basis of partnership assets. We will then examine those tricky look-through provisions on the sale of a partnership interest in order to properly calculate the tax implications.

Major Topics:

  • Notice 2020-75: PTE elections
  • What is a 754 election?
  • What if a 754 election is not in effect?
  • Tax implications of a partnership interest sale on the seller
  • Look-through provisions

Learning Objectives

  • Identify when a pass-through entity is able to deduct state taxes it pays at the entity level
  • Recognize the tax implications of hot assets in the sale of a partnership interest
  • State the character of a gain on the sale of a partnership interest

Designed for:

Tax and financial advisors who have partnership clients

Prerequisite:

Basic understanding of tax rules for flow-through entities

Advanced Preparation:

None

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
loading

Loading...

Loading...

Thank You!

YOU HAVE ADDED THE FOLLOWING TO YOUR CART:


Loading...

Thank You!

Thank You! Your request has been submitted.



Get more with an unlimited CPE subscription

Unlimited Plus

     

  • Unlimited access to ALL live CPE webinars, including premium courses

  • Unlimited 24/7 access to on-demand webcasts and self-study PDF courses

  • Includes select gamified CPE courses from Surgent Interactive

  • Access for a year from date of purchase

  • Auto-renew locks in your price for next year (can cancel any time)

  • Does NOT include select+ courses

$899

 BUY NOW 

Unlimited Webinars

  • Unlimited access to all non-premium live CPE webinars

  • Includes 1, 2, 3, 4 and 8 CPE sessions

  • Access for a year from purchase date

  • Auto-renew locks in your price for next year (can cancel any time)

  • Provides online grading & CPE certificates by email

  • Does NOT include Premium courses and select* courses

$749

 BUY NOW 

 


Unlimited Self-Study

  • Unlimited 24/7 access to 250+ downloadable PDF courses

  • Courses range from 1-20 credits

  • Access for a year from date of purchase

  • Auto-renew locks in your price for next year (can cancel any time)

  • Provides online grading & CPE certificates by email

  • Does NOT include Premium courses and select^ courses

$549

 BUY NOW 

 


+Excludes: ETDE, AFTR, ETTX, Certification Courses, and select Surgent Interactive games (MTT2, MTT4, MTT5, MTT6, MTT7, SAU1, SAU2, SAU4, SAU5, SAU6, BDV1, and RPA1)

*Excludes Premium Webinars & Ethics for Delaware (ETDE)

^Excludes: ETDE, ETTX, AFTR, Certificate Courses, and Interactive Games

 

Explore additional courses by topic

  • Accounting and Auditing CPE courses

    Accounting &
    Auditing

  • Business and Industry CPE courses

    Business &
    Industry

  • Ethics CPE courses

    Ethics

  • Financial Planning CPE courses

    Financial
    Planning

  • Fraud and Forensics CPE courses

    Fraud &
    Forensics

  • Government and Non-Profit CPE courses

    Government/
    Non-Profit

  • Personal Development CPE courses

    Personal
    Development

  • Practice Management CPE courses

    Practice
    Management

  • Taxes CPE courses

    Taxes

  • Tech CPE courses

    Tech

 

Qualifies for

CFP CFP® Board-approved CE for Certified Financial Planners


CMA IMA-approved CE for Certified Management Accountants

CPE NASBA-approved CPE for Certified Public Accountants


CTEC California Tax Education Council-approved CE

IRS IRS-approved CE for Enrolled Agents and the AFSP


YB GAO-fulfilling Yellow Book audit requirements

QAS Approval Surgent IRS Approval Surgent CFP Approval Surgent CTEC Approval Surgent
CPE Webinars
CPE Webinars

Thank You!

Thank You! Your subscription has been submitted.