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Live Webcast Replay

ACPEN Signature: 2015 Partnerships LLCs Update


Total Credits: 8 including 8 Taxes - Technical

Average Rating:
   40
Categories:
ACPEN Signature |  ACPEN Tax Institute |  IRS Approved |  Tax
Faculty:
Joel N. Crouch, JD |  Stephen A. Beck, JD, LLM-Tax |  Ronnie C. McClure, PhD, CPA |  C. Clinton Davis, CPA, JD
Course Levels:
Update
Duration:
7 Hours 55 Minutes
License:

Dates


Description

Major changes in the taxation of partnerships and LLCs have been proposed recently. Among those are new proposed regulations on the allocation of recourse debt basis that would impose new substantial burdens on partners and return preparers, new proposed regulations on computations under Code Section 751 regarding 'hot assets' and new proposed regulations on the application of the net investment income tax to entities treated as partnerships. Add to that ongoing issues regarding taxation of carried interests and interests received in exchange for services and a host of general counsel memoranda exploring IRS positions on LLCs and computation of at risk amounts and who can sign a partnership return. And, not to be left out, the outgoing chairman of the House Ways and Means Committee proposed major changes to Subchapter K that could increase the burden on tax preparers. Join our panel of experts to review both the current state of key areas and proposed changes that may dramatically change partnership taxation.

 

Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.

Basic Course Information

Learning Objectives

*Review both the current state of key areas and proposed changes that may dramatically change partnership taxation


Major Subjects

*Partnerships

*LLCs

*S Corporations


Course Materials

Faculty

Joel N. Crouch, JD's Profile

Joel N. Crouch, JD Related Seminars and Products


Joel N. Crouch, JD, counsels and advises businesses, wealthy individuals and families about their most demanding tax planning, estate planning and IRS controversies.  He often works with tax professionals and financial specialists to help develop solutions for their clients. Joel is a Partner in the firm and is Board Certified in Tax Law by the Texas Board of Legal Specialization. Joel has been recognized as one of the best in his field by Texas Monthly and Law and Politics magazines by being named a Texas Super Lawyer from 2003 through 2023. He has also been named one of the Best Lawyers in Dallas by D Magazine for the years 2012-2023. Mr. Crouch has been recognized by Best Lawyers in America® in Tax Law for the years 2015-2023.  Mr. Crouch was named the Best Lawyers 2022® Tax Law & Lawyer of the Year & in Dallas/Ft. Worth. Joel is a frequent speaker on procedural and substantive tax issues for legal and accounting professionals.  Some of his topics include: Tax Shelter Defense, IRS Examinations, Appeals, Litigation and Collection Strategies, IRS Criminal Investigations, IRS Offshore Activities, IRS Focus on Tax Professionals, Employment Classification, IRS Penalties, and Litigation Partnership Tax Cases.  He has also published various articles regarding the IRS and tax procedures.


Stephen A. Beck, JD, LLM-Tax Related Seminars and Products


Stephen A. Beck, JD, is a Board Certified tax attorney with the Dallas firm of Meadows, Collier, Reed, Cousins, Crouch & Ungerman, LLP, whose practice concentrates on tax planning for entrepreneurs and small businesses, including partnerships, limited liability companies, corporations, and entities disregarded for federal tax purposes. His practice involves all aspects of business tax planning, including entity formation, restructuring of ownership interests in entities, acquisitions, and dispositions. His practice also involves advising in connection with real estate acquisitions, dispositions and like-kind exchanges, as well as various aspects of individual tax planning. Mr. Beck also represents individuals, businesses, and estates in tax related controversy matters, including Internal Revenue Service audits, appeals, and litigation in federal courts. He also represents taxpayers in disputes with the Texas Comptroller of Public Accounts. Mr. Beck is Board Certified in Tax Law by the Texas Board of Legal Specialization.  He has served as an adjunct law professor at Southern Methodist University Dedman School of Law, where he taught Corporate Income Taxation. Mr. Beck was admitted to practice in Texas in 1998 and in the District of Columbia in 2000.


Ronnie C. McClure, PhD, CPA Related Seminars and Products


Ronnie C. McClure, PhD, CPA has worked in the individual, family, corporate, partnership, trust, and non-profit sectors of tax law for more than thirty years. He has taught federal taxation at the university graduate school level and conducted hundreds of seminars, speaking on a wide range of tax and estate planning topics important to businesses, families, private foundations, and public charities. Through his guidance, Ronnie's individual, corporate, and charitable organization clients have benefited from his expertise by knowing that his counsel is based on sound principles and background. Ronnie has written and edited over two dozen continuing professional education courses for accountants and attorneys on a wide range of federal income and wealth transfer tax topics, and has spoken throughout the nation on these issues. Ronnie is very active in his community both professionally and personally. He is currently Vice President of the Dallas Estate Planning Council, a member of the American Counseling Association, and the International Association of Marriage and Family Counselors. He has volunteered his time by serving on the governing boards of numerous charitable organizations and is currently on the Advisory Council of Communities Foundation of Texas. He studied at Lamar University, the University of Texas, the University of North Texas, and Texas Woman's University. He holds a BBA in Economics, a Masters in Professional Accounting, an MEd in Family Counseling, a PhD in Taxation, and a certificate in Conflict Resolution. In addition, he is a Certified Public Accountant (CPA) and a Nationally Certified Counselor (NCC). Ronnie resides in Lewisville, Texas and is the proud father of Ryan Christopher and Dustin Tyler, and the grandfather of Reilly Cade and Aden Michael McClure. When he is not spending his time with family and friends, Ronnie enjoys traveling, learning, and is an avid reader.


C. Clinton Davis, CPA, JD's Profile

C. Clinton Davis, CPA, JD Related Seminars and Products

Krage & Janvey, L.L.P.


C. Clinton Davis JR, is with the law firm of Krage & Janvey, LLP in downtown Dallas.  He graduated cum laude from the SMU Dedman School of Law in 1980 and first in his graduating class from Northwestern State University of Louisiana in 1977 with a Bachelor of Science in Accounting.  He was first licensed in Florida as an attorney in 1980 and then in Texas in 1982.  He has been a licensed CPA in Texas since 1980.  He has been Board Certified in Tax Law by the Texas Board of Legal Specialization since 1988.  He has been named as a Super Lawyer, a Top Attorney in Texas by Texas Monthly, one of the Best Lawyers in Dallas by D Magazine and a Top Rated Lawyer by the Dallas Morning News, all in the tax area. 

Clint has in the past been an author and discussion leader for numerous CPE courses for the Texas Society of CPAs. Clint also speaks before various bar associations and accounting conferences. and is a frequent presenter and moderator on the Accountants’ Continuing Professional Education Network.

Clint primarily represents high net worth individuals and closely held businesses with much of his time devoted to real estate tax planning, implementation of S corporation ESOPs, mergers and acquisitions and private foundations.

 


Additional Info

Basic Course Information

Advanced Preparation None
Course Developer Business Professionals' Network, Inc.
Designed For Public Practitioners
Prerequisites None
Yellow Book

No


Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Instructional Delivery Method Live, Interactive Individual, Public and In-House Group Webcast, In House Group Study (DVD) (available two weeks after event)
Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org


Reviews

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Overall:      4.4

Total Reviews: 40

Comments

Michael H

"Very well presented by all instructors. "