alaskabar.org

Home » CLE/MCLE » CLE » DVD Catalog » Tax » 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


Click Here to Order

Purchase Program Recording (includes course material):

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

Course Materials Only:

*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: Business / Non Profit / Estate Planning / Probate

     Alaska Time Designed and Developed by Tex R Us LLC.