Thirty-Fifth Annual Partnership, LLC & S Corporation Tax Planning Forum


This program is presented in a transactional format, so the faculty members will utilize practical examples to illustrate the issues to be discussed. An analysis of recent legislation and the latest cases, regulations and rulings will be integrated into each session. Program content and timing are based upon the current status of the law and may be modified if warranted by new developments. (Some of the program may not be covered orally.)

Structuring Techniques For 2021 and Beyond – A Day of Closely Held Business Planning

  • Looking into your crystal ball – business and family planning considerations under rumored tax legislation (or drilling down any new tax legislation impacting flow-through entities)
  • Planning and structuring techniques under the latest §163(j) final regulations
  • The final carried interest regulations and how to avoid their impact
  • Changes to the definition of a "syndicate" and the impact on various TCJA provisions
  • Sidestepping bonus depreciation traps for the unwary
  • Complying with some of the new partnership tax return reporting requirements: Did you get it right?
  • Partner indemnities of a partner/guarantor of partnership debt: at risk or not?
  • 2021's additions to the §704(b)/§704(c) toolbox

Forum XXXV's Top Ten: 2021's Most Significant Structuring Techniques and Avoidance of Foot Faults

Hot Partnership and LLC Topics For 2021 and Beyond

  • Analysis of §199A developments and structuring techniques to maximize the §199A deduction
  • Comparing tenant-in-common interests and interests in partnerships holding real property
  • Cost segregation studies and §1031 exchanges
  • Avoiding valuation traps on charitable contributions of partnership interests
  • Delaying negative tax capital account recapture on gifts of partnership interests
  • A potpourri of recent partnership and LLC developments

Hot S Corporation Topics For 2021 and Beyond

  • Restricted S corporation stock vs. partnership interests and dealing with distributions where the owner is "unvested"
  • Reporting gain on repayment of reduced basis open account indebtedness
  • PPP loan forgiveness issues for S corporations and partnerships
  • A potpourri of recent S corporation developments

Questions will be taken from attendees during the streamed programs and during the live Q&A sessions.

Program materials and presentations will provide information relating to the covered subject matter. None of the presenters, authors or publisher will be rendering legal, accounting or other professional advice. If such advice is required, it is strongly recommended that a professional adviser be engaged.

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