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Seminars

James R. Hasselback
Professor of Taxation
Florida State University

6753 Thomasville Rd. 108-321
Tallahassee, Fl. 32312
850-894-2244 Phone/Fax

THE LIFE CYCLE OF LLCs WITHIN PARTNERSHIP TAXATION

LLCs are the only business entity that allows complete pass-through tax advantages and the operational flexibility of a partnership. This seminar addresses the inner workings of Limited Liability Companies within the partnership taxation rules. We will also tackle issues of corporation-style limited liability under state law and how to engage all members in management decisions. LLC's are fast becoming the entity of choice for start-up companies -- arm yourself with this crucial information for the 21st century.

The outline for the course is as follows:

  • Limited Liability Companies (LLCs) as a New Business Alternative
  • Limited Liability Under LLCs
  • Formation Requirements of LLCs
  • Transfer of LLC Interests
  • Foreign LLCs
  • Other Partnership Forms
  • Contributions to Capital and Admission of Members
  • Basis after Contribution to Capital
  • Partnership Tax Year
  • Partnership Income, Losses, Deductions, Credits, Etc.
  • Self-Employment Tax Rules Applied to LLC Members
  • Loss Limitations
  • Special Tax Reporting of Partners
  • Partner-Partnership Transactions Under Section 707
  • Distributions by Partnership
  • 751 Distributions - Hot Assets
  • Optional Basis Under Section 754
  • Dissolution of the LLC


To schedule your group's private tax seminar, give us a call at 1-850-894-2244 or email us at jhassel@cob.fsu.edu.

Seminar Locations/Dates>>
[Tax Update] [S Corporations] [Tax Return Decedent] [Real Estate Taxation]
 
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