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

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Live Webinar SELECT STARTING AT $99 (5 dates)

Credits: 2

Qualifies For: IRS CPE CTEC

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

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Credits: 2

Qualifies For: IRS CPE

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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 CTEC

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.
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