Home
James Hasselback
Faculty Directories
E-Mail

Hasselback
Seminars

James R. Hasselback
Professor of Taxation
4305 Cripple Creek Road
Tallahassee, FL 32309
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 850-894-2244 or email us at jrhasselback@gmail.com.

Seminar Locations/Dates 

[Tax Update] [S Corporations] [Decedent] [Real Estate] [1031 Exchanges] [Contractor]
 
[James Hasselback] [Holt CPE] [Faculty Directories] [E-Mail]
Indigo Wizard © 2000. All rights reserved.