Webinar: 

The New Withholding Rules on the Sales of Partnership Interests by Non-Resident Aliens

Presented by: 

James Lynch, Esq., CPA

Program Description

This program will discuss the new tax law requirement that there be withholding from the proceeds of the sale of certain partnerships interests by foreign (non-US owners).  This is important because it reaches more entities than one might initially think.

Learning Objectives

1) Discuss the IRS's position on the taxation of gain on the sale of partnerships by foreign owners, the rejection of this position, and its codification in the tax law

2) Discuss the mechanics of withholding and reporting of the withholding

Date & Time

Webinar: Tuesday, June 18, 2019                                                                

2:00 p.m. - 3:00 p.m. ET (11:00 a.m PT)

Education

NASBA-approved for 1.0 CPE credit in Tax; 1.0 (M)CLE credit*
 

Cost

Education Credit*: AAA-CPA Members $15.00; Non-Members $30.00

Non-Education Credit (Listen-Only): AAA-CPA Members: FREE; Non-Members $25.00 

Registration  

Registration is available at www.attorney-cpa.com or by phone at 888-ATTY-CPA ext. 2. The webinar information and materials for the program will be sent via email one day prior to the program

Requests for refunds must be received in writing by June 9, 2019 and will be subject to a $5.00 cancellation/administration fee. For information on the cancellation policies, please contact our office at 888-ATTY-CPA ext. 2.

Additional Information

Delivery Method: Group-Live

Program Level: Update

Prerequisites: None

Advanced Preparation: None

Who Should Attend? Attorneys, CPAs, Business Professionals

About the Presenter

Jim Lynch is the Tax Director at Sobel & Co. who is charged with preparing many of the firm's more complex personal, partnership, and fiduciary returns, as well as most of the firm's estate tax returns.  In addition, he is significantly involved in research and planning, particularly in the partnership and estate areas.  Click here to read Jim's full biography. 

AAA-CPA continuing education programs are designed to meet the needs of Attorneys and CPAs and to qualify for credit both as CPE and CLE. Of course, the decisions of various state authorities determine the actual credit granted. There are no prerequisites or advance preparation requirements for this course. 

The American Academy of Attorney-Certified Public Accountants, Inc. (AAA-CPA) 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.nasba.org. 

*(M)CLE varies by state. Though we are accredited for (M)CLE in PA they will not accept Study Groups for credit. If you require (M)CLE in a specific state, please send a request to studygroups@attorney-cpa.com and we will do our best to arrange for credit. Please note that most state bars will accept our Certificates of Attendance sent in by the attorney and NOT charge a fee. A general Certificate of Attendance will be made available for those professionals who feel the program satisfies their continuing education requirements and are able to self-file. It is the responsibility of the attendee to determine whether their state, discipline, or designation will allow one to self-file for a distance-learning program.