The Ins and Outs of Partnerships: An Introduction to Partnerships

This seminar is intended to provide an overview and update of partnership taxation. Scott Ahroni has experience with partnership returns - and many of your questions will be answered during the seminar. Topics & Learning Objectives Include: Advantages and Disadvantages of partnerships including an entity comparison between partnerships and S-corps Forming a partnership and introduction to basis calculations Operations of a partnership including reporting partnership income, special allocations, guaranteed payments, self employment tax and net investment income tax. Qualified Business Income – QBI deduction – when can partners claim it?  Reviewing the Schedule K, K-1, K-2 and K-3 Transactions between a partner and a partnership Partnership Distributions Section 736 liquidations Sale of a partnership interest and death of a partner. Section 754 election Termination of a partnership Partnership Audits Scott Ahroni is one of the most knowledgeable tax lecturers in the nat