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PRODID://NDCP//494997
BEGIN:VEVENT
DTSTAMP:20260430T110252
VTIMEZONE:America/Chicago
DTSTART:20261201T150000Z
DTEND:20261201T230000Z
UID:494997
SUMMARY:ACPEN Signature 2026: Partnership and LLCs Update
LOCATION:Webinar
DESCRIPTION:ACPEN Signature 2026: Partnership and LLCs Update\n\n12/01/26 09:00 AM CST\n - 12/01/26 05:00 PM CST\Description:\nLLCs and partnerships continue to present some of the greatest challenges for return preparers and advisors. This program addresses the latest developments affecting these entities, including new IRS audit initiatives, updates on self-employment tax for LLCs and partnerships, disregarded entity rules and transactions, and common allocation issues. Participants will also review how to properly identify various types of partnership debt for basis purposes, understand the use of the §754 election in the sale of interests and at death, and explore reporting requirements for LLC and partnership interests on gift and estate tax returns, including valuation considerations for closely held businesses and minority interests. The session also examines the impact of the recent Sirius Solutions decision.  Join us for the course! And as with all ACPEN courses, your questions to the panelists are encouraged.
 Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com
  
  
 Speakers:Matthew S. Beard, JD.James A. Smith, CPA, CGMAC. Clinton Davis, CPA, JDMatthew J Roberts, JDMary McNulty, JD\Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:ACPEN Signature 2026: Partnership and LLCs Update<br /><br />12/01/26 09:00 AM CST - 12/01/26 05:00 PM CST<br />Description:<br /><p>LLCs and partnerships continue to present some of the greatest challenges for return preparers and advisors. This program addresses the latest developments affecting these entities, including new IRS audit initiatives, updates on self-employment tax for LLCs and partnerships, disregarded entity rules and transactions, and common allocation issues. Participants will also review how to properly identify various types of partnership debt for basis purposes, understand the use of the &sect;754 election in the sale of interests and at death, and explore reporting requirements for LLC and partnership interests on gift and estate tax returns, including valuation considerations for closely held businesses and minority interests. The session also examines the impact of the recent <em>Sirius Solution</em>s&nbsp;decision.&nbsp;&nbsp;Join us for the course! And as with all ACPEN courses, your questions to the panelists are encouraged.<meta charset="UTF-8" /><meta charset="UTF-8" /></p>

<p dir="ltr"><em><b id="docs-internal-guid-13c43d19-7fff-189d-3ce6-1e04e6d05066">Please Note:&nbsp; If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com</b></em></p>

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<br><b>Speakers:</b><br>Matthew S. Beard, JD.<br>James A. Smith, CPA, CGMA<br>C. Clinton Davis, CPA, JD<br>Matthew J Roberts, JD<br>Mary McNulty, JD<br><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
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