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Formation, transfers & termination

About this topic

Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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Advanced Tax Strategies for LLCs and Partnerships

Covers the complexities of partnership tax law, including LLC, General Partnership, Limited Partnership, and Limited Liability Partnership.

Course – Textbook Allocations & substantial economic effect Advanced

Taxation Essentials of LLCs and Partnerships

Addresses the tax consequences of the most common transactions engaged in by LLCs and partnerships.

Course – Textbook Formation, transfers & termination Foundational

Basis/Distributions for Pass-Through Entities: Simplifying the Complexities

This webcast, which has been updated to include provisions of the Tax Cuts and Jobs Act of 2017, addresses the rules used to determine basis for partnerships and S...

Webcast Formation, transfers & termination Intermediate

Tax Fundamentals of LLCs and Partnerships

Review the fundamental concepts of LLC and partnership taxation. Gain practical guidance on the basic conceptual framework, the most common tax consequences and more.

Webcast Formation, transfers & termination Intermediate

Tax Planning for Small Businesses - Tax Staff Essentials

Explores state-of-the-art planning ideas and tax-saving strategies to keep more of your clients' money in their pockets.

Course – Online Formation, transfers & termination Advanced

Advanced Taxation Partnerships & LLCs - Tax Staff Essentials

Learn the pros and cons of the LLC, general partnership, limited partnership, and limited liability partnership by focusing on planning and potential tax traps.

Course – Online Formation, transfers & termination Advanced

Tax Staff Essentials, Level 2 - Experienced Staff

Level 2 is designed for junior tax staff who want to take on a wider variety of firm engagements and establish a supervisory role within the firm. This level will...

Course – Online Formation, liquidation & reorganization Intermediate

Tax Fundamentals of LLCs and Partnerships - Tax Staff Essentials

Addresses the tax consequences of the most common transactions engaged in by LLCs and partnerships.

Course – Online Formation, transfers & termination Foundational

Choice of and Formation of Entity - Tax Staff Essentials

Provides an overview of the ever-increasing tax advantages and disadvantages of general and limited partnerships, C and S corporations, LLCs, and LLPs, as well as...

Course – Online Qualifications & considerations Intermediate