In-Depth Look at Pass-through Entities (SMTX03/19)

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Event Description

The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. This course is designed to get you up to speed using practical applications of these rules.

Major Subjects

  • Inside Basis vs. Outside Basis – how variance is created and what it means for taxpayers 
  • Section 754 Election 
  • 743(b) Basis Adjustment – timing of the election and how to calculate 
  • Debt Basis – what does it mean, and how does it affect owners

Discussion Leader

David Peters, CPA, CFP, CLU, CPCU