Houston, TX: Tax Considerations When Structuring Profits Interests vs Capital Interests in Partnersh

Nov 16, 2018 08:30am -
Nov 16, 2018 09:30am

Event Description

 

 

The South Texas Chapter of the American Academy of Attorney-CPAs presents:

Tax Considerations When Structuring Profits Interests vs Capital Interests in Partnerships and Passthrough Entities

 

Presented by: 

Ryan E. Scharar, JD, CPA, MBA

 
 

Program Description

Mr. Scharar is a dually licensed Attorney and Certified Public Accountant focused on business and commercial transactions, tax compliance and return filings, and IRS representation. Mr. Scharar will discuss common issues and errors in structuring partnerships, including section 754 adjustments. Mr. Scharar will also discuss specific tax considerations related to issuing profits interests.

 

Learning Objectives

  • Review Internal Revenue Code and IRS proposed rules amending requirements for making an IRS 754 election
  • Review Special Allocations and the Economic Effect Tests with examples
  • Gain a better understanding of capital interests vs profits interest in partnerships including vesting requirements and safe harbor guidelines

 

Date & Time                                                                    

Friday, November 16, 2018                                                                

8:30 a.m. - 9:30 a.m. (Breakfast Provided)   

 

Location

FCA Offices, 791 Town & Country, Suite 250,  Houston, TX

 

Education

NASBA-approved for 1.0 CPE credit in Tax; State Bar of Texas approved for 1.0 MCLE credit 

 

Free Admission

Admission is FREE for all business professionals. For information on the cancelation policy please call 888-ATTY-CPA ext. 2.

About the Presenter

 

Ryan E. Scharar, JD, CPA, MBA

Mr. Scharar is a dually licensed Attorney and Certified Public Accountant focused on business and commercial transactions, tax compliance and return filings, and IRS representation.  He advises clients in a number of industries including oil and gas operators and service companies, pipeline companies, professional services companies, real estate holding companies, nonprofits, retailers/restaurants and other active trade or businesses.  His primary emphasis is on tax planning and compliance for closely held businesses. Prior to starting this firm, Mr. Scharar practiced law with a nonprofit boutique law firm located in Tarrant County and in a mixed litigation and transactional role with a mid-sized downtown Fort Worth law firm.  During law school, Mr. Scharar worked for Plante & Moran, LLP as a tax consultant and served as a judicial extern for Hon. David McKeague, US Court of Appeals for the 6th Circuit and Hon. Walter Shapero, US Bankruptcy Court - Eastern District of Michigan. Prior to law school, Mr. Scharar worked in the Houston office of Pricewaterhouse Coopers, LLC auditing a variety of publicly traded and privately held companies.  Click here to read Ryan's full biography.

Additional Information

 

Delivery Method: Group-Live

Program Level: Update

Prerequisites: None

Advanced Preparation: None
Who Should Attend? Attorneys, CPAs, Business Professionals

 

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

 
 
 

         

 


Event Type:Chapter Meeting
Early registration ends on Jun 06, 2018.
Regular registration starts on Jun 07, 2018 and ends on Nov 15, 2018.
Late registration starts on Nov 16, 2018.