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PRODID://NDCP//493933
BEGIN:VEVENT
DTSTAMP:20260429T131805
VTIMEZONE:America/Chicago
DTSTART:20260319T170000Z
DTEND:20260319T190000Z
UID:493933
SUMMARY:Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships (LFTE)
LOCATION:Webinar
DESCRIPTION:Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships (LFTE)\n\n03/19/26 12:00 PM CST\n - 03/19/26 02:00 PM CST\Description:\nPart of the technical competence of most experienced accounting and finance professionals is the ability to advise owners of S corporations and partnerships or multiple-member LLCs treated as partnerships regarding the tax rules that apply when these entities liquidate. Entity liquidations do not occur every day; but they do occur, and often at very critical times in the business life of the entity and its owners. All accounting and finance professionals should be able to advise their clients about the tax issues associated with client businesses that go out of existence and liquidate. This program explains the tax consequences associated with liquidating S corporations, partnerships, and multiple-member limited liability companies treated as partnerships.Objectives:
 Determine the gain or loss to the entity and to the owners when it makes a liquidating distribution
 Determine the basis of property distributed in a liquidating distribution to an owner of the entity
 Know what to do in terms of IRS reporting when an entity liquidates
 Presenters:Mike Tucker, Ph.D., LL.M., J.D., CPAIan Redpath, J.D., LLMField of Study:Taxes (2)Major Topics:
 Tax rules governing liquidation of a partnership or S corporation
 Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S corporation liquidation/partnership liquidation
 Tax impact on the pass-through entity when the entity is liquidated
 Receipt of corporate liabilities in an S corporation distribution
 Proportionate, liquidating partnership distributions to partners, and gains and losses to a partner on a liquidating partnership distribution
 Tax issues associated with a partnership distribution of noncash properties in a liquidation
 Compliance requirements on the occasion of a liquidation of a corporation or a partnership
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Liquidation of Flow-Through Entities for LLCs and Partnerships (LFTE)<br /><br />03/19/26 12:00 PM CST - 03/19/26 02:00 PM CST<br />Description:<br />Part of the technical competence of most experienced accounting and finance professionals is the ability to advise owners of S corporations and partnerships or multiple-member LLCs treated as partnerships regarding the tax rules that apply when these entities liquidate. Entity liquidations do not occur every day; but they do occur, and often at very critical times in the business life of the entity and its owners. All accounting and finance professionals should be able to advise their clients about the tax issues associated with client businesses that go out of existence and liquidate. This program explains the tax consequences associated with liquidating S corporations, partnerships, and multiple-member limited liability companies treated as partnerships.<br><br><b>Objectives:</b><br><ul>
    <li>Determine the gain or loss to the entity and to the owners when it makes a liquidating distribution</li>
    <li>Determine the basis of property distributed in a liquidating distribution to an owner of the entity</li>
    <li>Know what to do in terms of IRS reporting when an entity liquidates</li>
</ul><br><b>Presenters:</b><br>Mike Tucker, Ph.D., LL.M., J.D., CPA<br>Ian Redpath, J.D., LLM<br><br><b>Field of Study:</b><br>Taxes (2)<br><br><b>Major Topics:</b><br><ul>
    <li>Tax rules governing liquidation of a partnership or S corporation</li>
    <li>Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S corporation liquidation/partnership liquidation</li>
    <li>Tax impact on the pass-through entity when the entity is liquidated</li>
    <li>Receipt of corporate liabilities in an S corporation distribution</li>
    <li>Proportionate, liquidating partnership distributions to partners, and gains and losses to a partner on a liquidating partnership distribution</li>
    <li>Tax issues associated with a partnership distribution of noncash properties in a liquidation</li>
    <li>Compliance requirements on the occasion of a liquidation of a corporation or a partnership</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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DESCRIPTION:Reminder
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