Partnership Formation & Operation: Tax Considerations Webinar
Overview
The tax rules for partnerships are complex, and the need for tax professionals to understand the opportunities and pitfalls that these rules present have never been greater. This webinar will provide an overview of the key aspects of partnership law and their tax implications, including the types of partnerships and limited liability companies/partnerships and how they interact.
This webinar qualifies for 4.5 CPE Credits in NASBA’s Tax Field of Study and for IRS Continuing Education Credit.
Objective
CPAs, tax accountants and finance professionals will gain an understanding of basic and complex taxation issues related to partnership formation and operations. This webinar will focus on accounting methods, partnership distributions and other key areas.
Emphasis
- Introduction to, and formation of, partnerships
- Accounting methods – cash, accrual and hybrid
- Separately stated items
- Partnership elections
- Tax treatment of guaranteed payments to partners
- Self-employment tax – partnerships, LLCs
- Wages to partner or member
- Disregarded Entities
- Section 179 expense
- Personal Property and Real Property
- Health insurance premiums
- Schedule M-3
- Contributions to a partnership
- Section 721(a)
- Contributions to an investment company
- Disguised sale rules
- Contribution of services
Speakers
W. Marjorie Belliotti, CGMA, CPA, has over 35 years of experience in both public and private accounting, tax and business process improvement. She currently serves as a Tax Manager for Maillie LLP. A published author, she has developed and taught a variety of tax courses. Ms. Belliotti has expertise in a broad spectrum of US direct and indirect tax areas. Her previous experience includes Manager Income Tax Accounting and Compliance at Sunoco, Inc. and senior level positions at Air Products and Chemicals, Fujirebio Diagnostics, Inc. (FDI) and KPMG. She is proficient in spreadsheet development and has an extensive background in federal and multistate tax compliance and planning. As a public accountant, Ms. Belliotti served a diverse mix of clients in the retail, manufacturing, personal service and construction industries.
View Dates
| Date | Time | Subscriptions | Register |
|---|---|---|---|
| Fri, Nov 13, 2026 Code WC286AKCPR01026 | 10:00 AM – 2:30 PM ET | Register | |
| Thu, Nov 19, 2026 Code WC286AKCPR02026 | 2:00 PM – 6:30 PM CT | Register | |
| Mon, Nov 23, 2026 Code WC286AKCPR01126 | 9:00 AM – 1:30 PM ET | Register | |
| Fri, Dec 4, 2026 Code WC286ALCPR03026 | 2:00 PM – 6:30 PM PT | Register | |
| Tue, Dec 8, 2026 Code WC286ALCPR01026 | 10:00 AM – 2:30 PM ET | Register | |
| Fri, Dec 18, 2026 Code WC286ALCPR02026 | 9:00 AM – 1:30 PM CT | Register | |
| Wed, Dec 23, 2026 Code WC286ALCPR01126 | 1:00 PM – 5:30 PM ET | Register | |
| Fri, Jan 8, 2027 Code WC286AACPR01027 | 9:00 AM – 1:30 PM ET | Register | |
| Wed, Jan 13, 2027 Code WC286AACPR02027 | 9:00 AM – 1:30 PM CT | Register | |
| Fri, Jan 22, 2027 Code WC286AACPR01127 | 9:00 AM – 1:30 PM ET | Register | |
| Fri, Jan 29, 2027 Code WC286AACPR03027 | 10:00 AM – 2:30 PM PT | Register | |
| Wed, Feb 3, 2027 Code WC286ABCPR01027 | 12:00 PM – 4:30 PM ET | Register | |
| Thu, Feb 11, 2027 Code WC286ABCPR03027 | 10:00 AM – 2:30 PM PT | Register | |
| Thu, Feb 18, 2027 Code WC286ABCPR02027 | 9:00 AM – 1:30 PM CT | Register | |
| Fri, Feb 26, 2027 Code WC286ABCPR01127 | 9:00 AM – 1:30 PM ET | Register |
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