BEGIN:VCALENDAR
VERSION:2.0
CALSCALE:GREGORIAN
METHOD:PUBLISH
PRODID://NDCP//413088
BEGIN:VEVENT
DTSTAMP:20260505T232028
VTIMEZONE:America/Chicago
DTSTART:20260216T163000Z
DTEND:20260216T183000Z
UID:413088
SUMMARY:Partnership/LLC Taxation: Tax Basis Capital Accounts
LOCATION:Webinar
DESCRIPTION:Partnership/LLC Taxation: Tax Basis Capital Accounts\n\n02/16/26 10:30 AM CST\n - 02/16/26 12:30 PM CST\Description:\nThis program addresses the most recent developments impacting partnerships operating as LLCs, with a focus on legislative, administrative, and tax form changes.  Emphasis will be placed on partners "tax basis" capital accounts, now required for tax form reporting.
 This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Objectives:After attending this presentation you will be able to...
 Apply recent tax developments affecting the partnership entity and its partnersInstructor:Steven C. Dilley, CPA, JD, PhDFields of Study:TaxesMajor Topics:The major topics that will be covered in this class include:Discuss the impact of the Section 199A flow-through entities deduction on partnerships and their partnersThe meaning of a "tax basis capital account"How the financial accounting and tax capital accounts differ from one anotherDetermine a partner's share of the partnership's liabilitiesDistinguish "recourse" loans from "nonrecourse" loansWhat are "qualified nonrecourse financing" loans and how they affect partnersSection 704 "built-in gain or loss" rules and how they impact Schedule K-1 reportingSection 4655 "at risk" rules and how they impact Schedule K-1 reporting\Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Partnership/LLC Taxation: Tax Basis Capital Accounts<br /><br />02/16/26 10:30 AM CST - 02/16/26 12:30 PM CST<br />Description:<br />This program addresses the most recent developments impacting partnerships operating as LLCs, with a focus on legislative, administrative, and tax form changes.  Emphasis will be placed on partners &quot;tax basis&quot; capital accounts, now required for tax form reporting.<br />
<br />
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.<br><br><b>Objectives:</b><br>After attending this presentation you will be able to...<br />
Apply recent tax developments affecting the partnership entity and its partners<br><br><b>Instructor:</b><br>Steven C. Dilley, CPA, JD, PhD<br><br><b>Fields of Study:</b><br>Taxes<br><br><b>Major Topics:</b><br><br><span style="display:inline-block;margin-left:1em;"><p>The major topics that will be covered in this class include:</p><ul><li>Discuss the impact of the Section 199A flow-through entities deduction on partnerships and their partners</li><li>The meaning of a "tax basis capital account"</li><li>How the financial accounting and tax capital accounts differ from one another</li><li>Determine a partner's share of the partnership's liabilities</li><li>Distinguish "recourse" loans from "nonrecourse" loans</li><li>What are "qualified nonrecourse financing" loans and how they affect partners</li><li>Section 704 "built-in gain or loss" rules and how they impact Schedule K-1 reporting</li><li>Section 4655 "at risk" rules and how they impact Schedule K-1 reporting</li></ul></span><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-PT5M
ACTION:DISPLAY
DESCRIPTION:Reminder
END:VALARM
END:VEVENT
END:VCALENDAR