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Partnership Capital Account Maintenance and Income/Loss Allocations

June 24, 2015
2:00 PM to 4:30 PM EST

200 Ottawa Avenue NW
Suite 300
Grand Rapids, MI 49503
get directions

Eric Fischer
(616) 802-3376
  • Summary
  • Agenda
  • CPE Information
  • Presenter
BDO USA LLP invites you to attend a complimentary live event to learn more about the fundamental concepts of capital account maintenance and the allocation of income and loss including non-safe harbor agreements, Section 704( c) allocations, and allocation of nonrecourse deductions.

Learning Objectives:
  • Review how Section 704(b) regulates how partnerships are required to maintain capital accounts
  • Discuss substantial economic effect in relation to how partnerships allocate profit and loss
  • Learn about targeted capital agreements
  • Discuss various Section 704( c) methodologies
2:00 PM to 4:30 PM - Presentation

4:30 PM -  Cocktails
Upon completion of this seminar, participants will be able to:
  • Obtain the ability to track/monitor capital account balances
  • Understand the importance of capital account maintenance
  • Distinguish between targeted and traditional allocations
Delivery: Group Live
Prerequisites: None
Advanced Prep: None
Credits: 2.5 CPE credits in the field of Tax
Program Level: Basic
BDO USA, LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Jeffrey N. Bilsky, Senior Director, National Tax Office, BDO USA, LLP