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Seminar Number

8589

Early
Registration
Fee:

$135

On-Site
Registration
Fee:

$155

BASIC TAX ASPECTS OF LLC, LLP AND PARTNERSHIPS
What Every Practitioner Needs to Know

THURSDAY  •  APRIL 24, 2014

LIVE
State Bar of Georgia Conference Center
104 Marietta St. NW
Atlanta, Georgia

TELECONFERENCE
Coastal Georgia Office - State Bar of Georgia
18 E. Bay St.
Savannah, Georgia

South Georgia Office - State Bar of Georgia
244 E. Second St.
Tifton, Georgia

CLE Hours:
6 CLE Hours including 1 Trial Practice Hour

Co-Sponsor:
Taxation Law Section, State Bar of Georgia

Presiding:
Vivian D. Hoard, Program Chair, Taylor English Duma, LLP, Atlanta

7:45

Registration and Continental Breakfast
(All attendees must check in upon arrival. A jacket or sweater is recommended.)

8:25

SUICUDE AWARENESS CAMPAIGN:  HOW TO SAVE A LIFE
Video Presentation by the State Bar of Georgia

MORNING SESSIONS
8:35
welcome and program overview
Vivian D. Hoard
8:40
famously flexible: basic characteristics of llcs and why they are NUMBER ONE IN NEW BUSINESS FORMATIONS
Hon. Charles R. Beaudrot, Jr., Chief Judge, Georgia Tax Tribunal, Atlanta
9:40
TAX ASPECTS (AND PITFALLS) IN FORMATION, INSIDE V. OUTSIDE BASIS, AND SHARES OF RECOURSE AND NONRECOURSE DEBT
Cassady V. Brewer, Assistant Professor, Georgia State University College of Law, Atlanta
10:40

BREAK

10:50
the fundamentals of book and tax capital accounts, built-in gain or loss, INCOME allocations, and CASH distributions
Cassady V. Brewer
11:50
LUNCHEON (Included in registration fee)
AFTERNOON SESSIONS
12:20
PROFITS INTERESTS, CAPITAL INTERESTS, AND EQUITY COMPENSATION IN LLCs, LLPs, AND PARTNERSHIPS
Hon. Charles R. Beaudrot, Jr.
1:20
embarassing and expensive tax “gotchas” with respect to llcs, llps, and partnerships
Hon. Charles R. Beaudrot, Jr.
Cassady V. Brewer
2:20
break
2:30
renewed emphasis on irs audits of llcs, llps, and partnerships
Julian A. Fortuna, Taylor English Duma, LLP, Atlanta
Vivian D. Hoard
3:30
ADJOURN