Tax Issues: Partnership Agreements
September 2006
Part of the "ABA Tax CLE on the Road Series".
Co-sponsored by the American Bar Association Section of Taxation and the Colorado Bar Association Taxation Law Section.
"This program is also supported by: Caplin & Drysdale - Sponsor of the 2006 ABA Tax CLE on the Road Series".
Using a panel approach, this 3-hour, intermediate-advanced level CLE program is designed to promote a high level of audience participation and to provide a session that will be extremely useful to partnership and tax attorneys in drafting the more complex provisions of partnership agreements, including:
- Capital Contributions: Including initial and subsequent; Section 704(c) methods.
- Distributions: Including discussion of various methods of drafting preferred return provisions.
- Allocation provisions: Including chargeback provisions and preference provisions; Non-recourse allocation provisions.
- Capital Accounts: Tracking capital account accounting in light of sophisticated allocation and distribution schemes.
- Tax Audit Provisions: Drafting proper and appropriate Tax Matter Partner provisions under TEFRA.
Program Agenda:
8:30 - 9:00 am
Registration
9:00 - 9:30 am
Capital Contributions: Including initial and subsequent; Section 704(c) methods.
9:30 - 10:15 am
Distributions: Including discussion of various methods of drafting preferred return provisions.
10:15 - 10:30 am
Refreshment Break
10:30 - 11:15 am
Allocation provisions: Including chargeback provisions and preference provisions; Non-recourse allocation provisions.
11:15 - 11:45 am
Capital Accounts: Tracking capital account accounting in light of sophisticated allocation and distribution schemes.
11:45 am - 12:00 pm
Tax Audit Provisions: Drafting proper and appropriate Tax Matter Partner provisions under TEFRA.
12:00 pm
Adjourn
The Faculty:
Terence F. Cuff
Loeb & Loeb LLP
Los Angeles, CA
Theodore Z. Gelt
Gelt & Grassgreen PC
Denver, CO
Todd D. Golub
Baker & McKenzie LLP
Chicago, IL
Location Information
CLECI Large Classroom
1900 Grant Street, Suite 300
Denver, CO 80203
Get directions
1900 Grant Street, Suite 300
Denver, CO 80203
Registration Fees
| $229.00 | |
| $189.00 | |
| CBA | $179.00 |
| $169.00 | |
| TAX | $169.00 |
| CBA | $149.00 |
| $139.00 | |
| TAX | $139.00 |
| CBA | $109.00 |
| CBA | $79.00 |
- General Credits: 3.00
- Ethics Credits: 0.00
- EDI Credits:
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