ACPEN Signature 2026: Partnership & LLCs Update

Overview

LLCs & partnerships continue to present some of the greatest challenges for return preparers & advisors. This program addresses the latest developments affecting these entities, including new IRS audit initiatives, updates on self-employment tax for LLCs & partnerships, disregarded entity rules & transactions & common allocation issues. Participants will also review how to properly identify various types of partnership debt for basis purposes, understand the use of the 754 election in the sale of interests & at death & explore reporting requirements for LLC & partnership interests on gift & estate tax returns, including valuation considerations for closely held businesses & minority interests. The session also examines the impact of the recent Sirius Solutions decision. Join us for the course! And as with all ACPEN courses, your questions to the panelists are encouraged.

Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab & submit to terri.storer@acpen.com