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this teleconference will prepare advisors with an analysis of the election and basis adjustment rules for partnership transfers under sect. 743(b) and sect. 734(b) and practical examples to fortify decision-making in this important area of the partnership code.
making proper decisions about electing a basis adjustment when a partnership distributes a partnership interest under sect. 743(b), or to a lesser degree partnership property under sect. 734(b), can be one of the most challenging issues facing partners and their tax advisors.
how should the step-up or step-down in basis be handled if the partnership assets don't constitute a trade or business? if those assets are used in a trade or business? if the transfer involves so-called "substituted basis exchanges"? the scenarios can be complex, the decisions even more so.
practical, detailed examples of often-faced partnership transfer issues under sect. 743(b) and sect. 734(b), along with some alternative solutions, are invaluable help in advising sound decisions.
listen as our panel of experienced advisors drills down into practical basis issues with partnership transfers of interest and assets, issues you could well confront in your own work.
rules governing the ability to make a sect. 755 election due to a transfer under sect. 743(b) or sect. 734(b).
how to allocate and calculate a basis adjustment.
practical, detailed examples of partnership transfer scenarios, and analysis of proper decisions in those situations.
he is assigned to the firm's washington national tax practice pass-throughs group. prior to joining kpmg, he worked as an attorney-advisor at the irs office of chief counsel, pass-throughs and special industries division. there, he specialized in issues involving partnerships and s corporations.
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In the text, there are 119 "t"s.
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