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PRODID://NDCP//502306
BEGIN:VEVENT
DTSTAMP:20260506T024104
VTIMEZONE:America/Chicago
DTSTART:20270121T140000Z
DTEND:20270121T160000Z
UID:502306
SUMMARY:Surgent's Guide to Partner Capital Account Reporting (CPMB)
LOCATION:Webinar
DESCRIPTION:Surgent's Guide to Partner Capital Account Reporting (CPMB)\n\n01/21/27 08:00 AM CST\n - 01/21/27 10:00 AM CST\Description:\nAccounting and finance professionals are responsible for presenting partner capital accounts on the tax basis. But what does this mean and how have rules changed in recent years regarding partner capital accounts? This webinar covers exactly that. For accounting and finance professionals preparing partnership 1065 forms, this course explains these complex rules in practical and understandable terms.Objectives:
 Understand how a partner determines and reports his or her tax basis capital account 
 Presenters:Mike Tucker, Ph.D., LL.M., J.D., CPAMichael Frost, CPAField of Study:Taxes (2)Major Topics:
 How a partner’s outside basis and capital account differ
 Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L
 IRS requirement to report partner tax basis on the transactional approach
 Implications if a capital account is negative
 Deficit restoration accounts and qualified income offsets
 Modified outside basis method and modified previously taxed capital method
 Determining a partner’s beginning capital account 
 Beginning capital account for partnerships and partners consistently reporting on the tax basis
 The two types of adjustments under 754 and how 743 and 734 require different capital account presentations
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Guide to Partner Capital Account Reporting (CPMB)<br /><br />01/21/27 08:00 AM CST - 01/21/27 10:00 AM CST<br />Description:<br />Accounting and finance professionals are responsible for presenting partner capital accounts on the tax basis. But what does this mean and how have rules changed in recent years regarding partner capital accounts? This webinar covers exactly that. For accounting and finance professionals preparing partnership 1065 forms, this course explains these complex rules in practical and understandable terms.<br><br><b>Objectives:</b><br><ul>
    <li>Understand how a partner determines and reports his or her tax basis capital account&nbsp;</li>
</ul><br><b>Presenters:</b><br>Mike Tucker, Ph.D., LL.M., J.D., CPA<br>Michael Frost, CPA<br><br><b>Field of Study:</b><br>Taxes (2)<br><br><b>Major Topics:</b><br><ul>
    <li>How a partner&rsquo;s outside basis and capital account differ</li>
    <li>Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L</li>
    <li>IRS requirement to report partner tax basis on the transactional approach</li>
    <li>Implications if a capital account is negative</li>
    <li>Deficit restoration accounts and qualified income offsets</li>
    <li>Modified outside basis method and modified previously taxed capital method</li>
    <li>Determining a partner&rsquo;s beginning capital account&nbsp;</li>
    <li>Beginning capital account for partnerships and partners consistently reporting on the tax basis</li>
    <li>The two types of adjustments under 754 and how 743 and 734 require different capital account presentations</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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