CeriFi CPEdge

CeriFi CPEdge

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Understanding Partnership Section 754 Elections - Section 734(b) Basis Adjustments on Distributions (On-Demand Webinar)   New

CATEGORY: Taxation
COURSE ID: T0752ODW, VERSION 1.00
(1)
  On-Demand Webinar
1 CPE Credits
Level: Intermediate

In this on-demand webinar, Ian Redpath explores the tax treatment of partnership distributions and the impact of a Section 754 election. He clarifies the difference between guaranteed payments and true distributions, explains the basis ordering rules, and breaks down the adjustments required under Section 734(b). He provides insight into how 'hot assets' affect disproportionate distributions and what practitioners need to know about compliance and reporting.

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