
This course provides a detailed exploration of the tax rules, procedures, and planning strategies involved in the liquidation of partnerships, including LLCs taxed as partnerships. Topics include the tax implications of liquidation for both the partnership and its partners during liquidation. We will review the distribution rules regarding current vs. liquidating distributions and their tax consequences. We will also explore tax-efficient strategies for liquidating partnerships and timing considerations and structuring options.
"Our best deal is always to become a monthly subscriber"
*Self-Study recording not available for NASBA CPE credit.
IRS Program #:7Q3WU-T-00756-25
CTEC Course #: 6248-CE-00125

Larry has been a tax professional since 1986 with a tax planning, preparation, and representation practice in Redwood Shores, CA. Larry enjoys speaking about tax to tax and financial planning professionals. Larry received his BS in Business Administration with emphases in Accounting and Finance from UC Berkeley and MS in Taxation from Golden Gate University.
1 CE
Our best deal is always to become a monthly subscriber