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PRODID://NDCP//408579
BEGIN:VEVENT
DTSTAMP:20260506T001954
VTIMEZONE:America/Chicago
DTSTART:20260126T180000Z
DTEND:20260126T200000Z
UID:408579
SUMMARY:Surgent's Understanding Partnership Taxation: PTE Elections, 754 Elections, and Selling a Partnership Interest (PTE2)
LOCATION:Webinar
DESCRIPTION:Surgent's Understanding Partnership Taxation: PTE Elections, 754 Elections, and Selling a Partnership Interest (PTE2)\n\n01/26/26 12:00 PM CST\n - 01/26/26 02:00 PM CST\Description:\nPartnership tax law is always difficult. However, when certain transactions come up, not knowing how to handle them can be costly to clients and practitioners. In this course, we discuss several of these types of situations. We will explore the tax impacts of a PTE election and how a 754 election affects the inside basis of partnership assets. We will then examine those tricky look-through provisions on the sale of a partnership interest in order to properly calculate the tax implications.Objectives:
 Identify when a pass-through entity is able to deduct state taxes it pays at the entity level
 Recognize the tax implications of hot assets in the sale of a partnership interest
 State the character of a gain on the sale of a partnership interest
 Presenters:Dave Peters, CPA, CFP, CLU, CPCU, MST, MBAField of Study:Taxes (2)Major Topics:
 Notice 2020-75: PTE elections
 What is a 754 election?
 What if a 754 election is not in effect?
 Tax implications of a partnership interest sale on the seller
 Look-through provisions
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Understanding Partnership Taxation: PTE Elections, 754 Elections, and Selling a Partnership Interest (PTE2)<br /><br />01/26/26 12:00 PM CST - 01/26/26 02:00 PM CST<br />Description:<br />Partnership tax law is always difficult. However, when certain transactions come up, not knowing how to handle them can be costly to clients and practitioners. In this course, we discuss several of these types of situations. We will explore the tax impacts of a PTE election and how a 754 election affects the inside basis of partnership assets. We will then examine those tricky look-through provisions on the sale of a partnership interest in order to properly calculate the tax implications.<br><br><b>Objectives:</b><br><ul>
    <li>Identify when a pass-through entity is able to deduct state taxes it pays at the entity level</li>
    <li>Recognize the tax implications of hot assets in the sale of a partnership interest</li>
    <li>State the character of a gain on the sale of a partnership interest</li>
</ul><br><b>Presenters:</b><br>Dave Peters, CPA, CFP, CLU, CPCU, MST, MBA<br><br><b>Field of Study:</b><br>Taxes (2)<br><br><b>Major Topics:</b><br><ul>
    <li>Notice 2020-75: PTE elections</li>
    <li>What is a 754 election?</li>
    <li>What if a 754 election is not in effect?</li>
    <li>Tax implications of a partnership interest sale on the seller</li>
    <li>Look-through provisions</li>
</ul><br />Location:<br />Webinar<br /><br />,  
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DESCRIPTION:Reminder
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