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PRODID://NDCP//410250
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DTSTAMP:20260506T002148
VTIMEZONE:America/Chicago
DTSTART:20260113T180000Z
DTEND:20260113T213000Z
UID:410250
SUMMARY:Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election (T754)
LOCATION:Webinar
DESCRIPTION:Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election (T754)\n\n01/13/26 12:00 PM CST\n - 01/13/26 03:30 PM CST\Description:\nThis program is an in-depth analysis of the Section 754 election and the two adjustments associated with the election under Section 743(b) and Section 734(b). The 754 election is a highly technical provision that provides great tax benefits to the owners of the partnership, and particularly in the case of Section 743(b), a new partner. This course covers the most common questions encountered by practitioners in their daily practices. The program includes a number of examples that provide insights into the mechanics of the two adjustments that follow upon a Section 754 election. Objectives:
 Be familiar with the practical issues surrounding Section 754 and its application
 Effectively advise clients on these complex issues
 Presenters:Mike Tucker, Ph.D., LL.M., J.D., CPALance Weiss, CPA, CVAField of Study:Taxes (4)Major Topics:
 How does a partner compute his or her basis in a partnership?
 What is the difference between a partner’s inside and outside basis?
 What is the difference between a partner’s capital account and partner’s outside basis?
 How does Section 732(d) impact the buyer of a partnership interest?
 How does a partnership report a Section 754 election on the partnership’s tax return?
 How does a partnership make a Section 754 election?
 How does a partnership make a Section 743(b) adjustment?
 How does a partnership make a Section 734(b) adjustment?
 How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership?
 How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property?
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Top Ten Questions from Partnership Clients Regarding the Section 754 Election (T754)<br /><br />01/13/26 12:00 PM CST - 01/13/26 03:30 PM CST<br />Description:<br />This program is an in-depth analysis of the Section 754 election and the two adjustments associated with the election under Section 743(b) and Section 734(b). The 754 election is a highly technical provision that provides great tax benefits to the owners of the partnership, and particularly in the case of Section 743(b), a new partner. This course covers the most common questions encountered by practitioners in their daily practices. The program includes a number of examples that provide insights into the mechanics of the two adjustments that follow upon a Section 754 election. <br><br><b>Objectives:</b><br><ul>
    <li>Be familiar with the practical issues surrounding Section 754 and its application</li>
    <li>Effectively advise clients on these complex issues</li>
</ul><br><b>Presenters:</b><br>Mike Tucker, Ph.D., LL.M., J.D., CPA<br>Lance Weiss, CPA, CVA<br><br><b>Field of Study:</b><br>Taxes (4)<br><br><b>Major Topics:</b><br><ul>
    <li>How does a partner compute his or her basis in a partnership? </li>
    <li>What is the difference between a partner&rsquo;s inside and outside basis?</li>
    <li>What is the difference between a partner&rsquo;s capital account and partner&rsquo;s outside basis?</li>
    <li>How does Section 732(d) impact the buyer of a partnership interest?</li>
    <li>How does a partnership report a Section 754 election on the partnership&rsquo;s tax return?</li>
    <li>How does a partnership make a Section 754 election?</li>
    <li>How does a partnership make a Section 743(b) adjustment?</li>
    <li>How does a partnership make a Section 734(b) adjustment?</li>
    <li>How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership?</li>
    <li>How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property?</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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