Basic Tax Aspects of LLC's, LLP's, and Partnerships '14

Recorded April 24, 2014

Co-Sponsor

Taxation Law Section, State Bar of Georgia

Presiding

Vivian D. Hoard, Program Chair, Taylor English Duma, LLP, Atlanta

FAMOUSLY FLEXIBLE: BASIC CHARACTERISTICS OF LLCS AND WHY THEY ARE NUMBER ONE IN NEW BUSINESS FORMATIONS

Hon. Charles R. Beaudrot, Jr., Chief Judge, Georgia Tax Tribunal, Atlanta

TAX ASPECTS (AND PITFALLS) IN FORMATION, INSIDE V. OUTSIDE BASIS, AND SHARES OF RECOURSE AND NONRECOURSE DEBT

Cassady V. Brewer, Assistant Professor, Georgia State University College of Law, Atlanta

THE FUNDAMENTALS OF BOOK AND TAX CAPITAL ACCOUNTS, BUILT-IN GAIN OR LOSS, INCOME ALLOCATIONS, AND CASH DISTRIBUTIONS

Cassady V. Brewer

PROFITS INTERESTS, CAPITAL INTERESTS, AND EQUITY COMPENSATION IN LLCS, LLPS, AND PARTNERSHIPS

Hon. Charles R. Beaudrot, Jr.

EMBARASSING AND EXPENSIVE TAX “GOTCHAS” WITH RESPECT TO LLCS, LLPS, AND PARTNERSHIPS

  • Hon. Charles R. Beaudrot, Jr.
  • Cassady V. Brewer

RENEWED EMPHASIS ON IRS AUDITS OF LLCS, LLPS, AND PARTNERSHIPS

  • Julian A. Fortuna, Taylor English Duma, LLP, Atlanta
  • Vivian D. Hoard