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Home » CLE/MCLE » CLE » DVD Catalog » Business / Non Profit » 2009-017: Business Planning and Tax Issues for Tax & Non-Tax Lawyers: Choice of Entity, Tax Provisions in Partnership Agreements, Tax Aspects of Debt Workouts

CLE# 2009-017: Business Planning and Tax Issues for Tax & Non-Tax Lawyers: Choice of Entity, Tax Provisions in Partnership Agreements, Tax Aspects of Debt Workouts

Credits: 3.5 General

Date: Tuesday, June 9, 2009

Purchase Program Recording (includes course material):

DVD: $75.00
Audio portion only on CD-Rom: $75.00

Course Materials Only:

Free: 2009-017 Business-Tax Planning.pdf
CD-Rom: $20.00
Hard Copy: $30.00

*No CLE credit for materials only.

Topics:

Choice of Entity; Choice of Business Entity:

Reviews the main types of business entities from which advisors can choose
Discusses the tax and nontax advantages and disadvantages of each

Issues in Drafting Partnership Agreements and Debt Workouts

Partnership Agreement Drafting Issues:

Target allocations
Preferred returns
Tax distribution provisions
Withholding

Debt Workout Issues:

Tax consequences to debtors of foreclosures and debt workouts
Exclusions under Section 108 for COD income
Special COD issues involving troubled partnerships
Proposed regulations under Section 108(e)(8) for partnership debt for equity exchanges
COD deferral under newly enacted Section 108(i)

Faculty:

Terence F. Cuff, Partner, Tax Department of Loeb & Loeb, LLP, Los Angeles; Judge Diane L. Kroupa, United States Tax Court; Walter D. Schwidetzky, Professor of Law, University of Baltimore, School of Law; and Bahar Schippel, Snell & Wilmer, Phoenix, Arizona.

Also listed in: Estate Planning / Probate / Tax