August 1, 2025


Live Webcast


NYSED 4

Limited Liability Companies: Losses, Liquidations, Terminations, Continuations, and Sales Webcast

The purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs.

August 1, 2025
Live Webcast
NYSED 4
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    Instructor

    Don
    Cochran

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Learning Objectives

Identify when distributions are taxable, including disguised sales and the tax on pre-contribution gain Discuss the tax consequences of a liquidation of a partner’s interest Describe the options when a partnership terminates or continues following an acquisition or merger Explain the tax consequences of a sale of an interest and distinguish such consequences from the tax consequences when a partnership or LLC is acquired or merges into another LLC or partnership

Major Topics

When are distributions taxable? Miscellaneous issues, including the critical difference between §736(a) and §736(b) payments Sales of an LLC interest -- holding period and hot asset issues

CPE Credits Available

NYSED 4
4
Taxation (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Advanced

Professional Area of Focus

  • Taxation (NYSED)

Prerequisites

A beginning course in LLCs/partnerships; experience with LLC/partnership clients

Advanced Preparation

A beginning course in LLCs/partnerships; experience with LLC/partnership clients

Intended Audience

Accounting and Financial Professionals with clients using the LLC or LLP structure who need to understand advanced issues, problems, and planning strategies

Provider

Surgent McCoy CPE LLC

This event has ended.