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Tax Symposium: Intersection of Partnerships and Corporations
July 25 @ 1:00 pm – 2:00 pm EDT
Event description
In this session, we will address partnerships owning corporations and corporations owning partnerships. Part one will delve into the basics of dry partnerships, which are partnerships with no ongoing business activity. During this section, we’ll explore issues that can arise with preferred interests, compensatory partnership interests, and how stock can function as successor property under Section 704(c) of the tax code.
Part two, explores the dividends received deduction, a tax benefit for corporations that receive dividends from certain partnerships, the process of incorporating a partnership, as well as the implications of transferring corporations that own partnership interests. Finally, we’ll explore Up-C structures, a sophisticated tax planning strategy.
Join us for our session on the Intersection of Partnerships and Corporations where we will address partnerships owning corporations and corporations owning partnerships.
Date and time
Thursday, July 25, 2024
1:00 PM ET – 2:00 PM ET
Recommended CPE credits
1
Learning objectives
- Demonstrate working knowledge of the tax aspects of partnerships owning corporations.
- Determine how technical developments related to partnerships apply to the ownership of a corporation.
- Analyze developments and guidance to determine their effects on Up-C Structures.
- Demonstrate a working knowledge of the tax aspects of corporations owning partnerships.
