Authors: Jerome Ostrov, 
                 Kevin Kaiser, 
                 Robert Collins

Covers important real estate tax law and estate planning issues. There are more than 200 examples that explain concepts that, because of complexity or other difficulties are hard to absorb in narrative form only.

Also covered is how the intersecting tax and estate planning issues affect non-U.S. citizens who find themselves subject to U.S. taxation and estate planning issues of interest to U.S. citizens with interests abroad. Transfer tax and recordation tax issues are also discussed.

Chapter 1        The Personal Residence
Chapter 2        Real Estate Partnerships
Chapter 3        Limited Liability Companies
Chapter 4        Passive Loss and At-Risk Limitations
Chapter 5        Real Estate Investment Trusts
Chapter 6        Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate
Chapter 7        Exchanges of Like-Kind Property and Involuntary Conversions
Chapter 8        Construction, Improvement and Leasing of Real Estate;
                          Associated Deductions, Depreciation, and Credits
Chapter 9        Capital Gains Treatment and Installment Sales Provisions
Chapter 10      Charitable Gifts of Real Estate
Chapter 11      Asset Protection
Chapter 12      Exempt Organization Ownership of Real Estate
Chapter 13      Estate and Gift Planning with Real Estate - General Principles
Chapter 14      Estate Planning with Real Estate - Valuation and Discounting Issues
Chapter 15      International Tax and Estate Planning

Author: Robert Ricketts and Larry Tunnell

Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice.

This new edition fully reflects all the latest developments in this complex area. These include changes affecting:

• partnership basis adjustments
• transfers to partnerships of property with built-in losses
• sale of an interest in a partnership with built-in loss property
• disproportionate distributions from partnerships with built-in loss property
• expensing and amortization of partnership organizational expenses
• partnership treatment of the deduction for domestic production activities
• recognition of cancellation-of-indebtedness income, and more

In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations.

In the book's first part focused on preliminary considerations, the basic underpinnings are presented covering key areas such as the "check the box" rules, "anti-abuse" rules, investment joint venture rules, the application of partnership taxation to LLCs, liability issues, passive loss limitations, audit issues, self-employment taxes, IRS classification, tax year and accounting method selection, and much more.

The second part of Practical Guide to Partnerships and LLCs looks at property contributions and disguised sales, transactions between partner and partnership, and formation and start-up expenses. A special summary table for the tax treatment of pre-opening expenses is included.

Next, the central core of the book explains the taxation of operations including partnership income rules, the pass-through concept, and the partner's share of income and debt. Specific rules, reporting and compliance issues are thoroughly addressed. Form 1065 and schedules L, M-1, M-2, K and K-1 are also explained.

Part four covers partner's share of partnership debt, while disposition of a partnership interest is the subject of the fifth part of Practical Guide to Partnerships and LLCs. This section covers the amount and character of

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Glenn E. Dance, Partner at Ernst & Young, LLP

This is the premier publication on the taxation of Master Limited Partnerships (MLPs) and their partners. Master Limited Partnerships are sophisticated publicly traded entities that are sometimes referred to as "publicly traded partnerships."

This treatise provides a detailed discussion of the tax issues associated with the entire life cycle of an MLP, from its formation to its operation and ultimate liquidation. This treatise simplifies these complex rules and provides the reader with a practical understanding thereof. It includes real-life examples illustrating the application of the relevant tax rules to commonly-encountered MLP fact patterns. References are made throughout the treatise to specific MLP structures that currently exist in the marketplace so as to provide focus and practical application of the rules.

1. An Introduction to Master Limited Partnerships
2. Comparison of MLPs to Other Types of Business Organizations
3. Application of MLP Qualified Income Test
4. Tax Issues Associated with the Marketability of MLP Interests
5. Tax Issues Associated with the Formation of an MLP
6. Classes of MLP Interests and the Allocation of Taxable Income
7. Tax Allocation Issues Related to Built-In Gain or Loss Property
8. Basis Adjustments Resulting from Transfer of MLP Interest
9. Tax Treatment of Disposition of MLP Units
10. Tax Reporting Issues for MLPs

7" x 10"     500 pages

Related Products

Practical Guide to Partnerships and LLCs (6th Edition) (U.S.)
U.S. Master Tax Guide (2015)
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.)
Small Business & Self-Employed Tax Issues, 2013 (U.S.)

If you would like more details about this product, or would like to order a copy online, please click here.

Author: Glenn E. Dance, Partner at Ernst & Young, LLP

This is the premier publication on the taxation of Master Limited Partnerships (MLPs) and their partners. It discusses the significant tax advantages by virtue of the MLP's status as a pass-through entity. MLPs are highly complex entities with significant administrative burdens which are discussed in detail. Moreover, MLP investors face tax complexities by virtue of the pass-through nature of the entity, This publication also explores the fact that MLPs are not subject to corporate tax or fluctuations in the investors' basis as a result of cash distributions.

This treatise provides a detailed discussion of the tax issues associated with the entire life cycle of an MLP, from its formation to its operation and ultimate liquidation. It simplifies these complex rules and provides the reader with a practical understanding thereof. It includes real-life examples illustrating the application of the relevant tax rules to commonly-encountered MLP fact patterns.

1. An Introduction to Master Limited Partnerships
2. Comparison of MLPs to Other Types of Business Organizations
3. Application of MLP Qualified Income Test
4. Tax Issues Associated with the Marketability of MLP Interests
5. Tax Issues Associated with the Formation of an MLP
6. Classes of MLP Interests and the Allocation of Taxable Income
7. Tax Allocation Issues Related to Built-In Gain or Loss Property
8. Basis Adjustments Resulting from Transfer of MLP Interest
9. Tax Treatment of Disposition of MLP Units
10. Tax Reporting Issues for MLPs

500 pages

Related Products

Practical Guide to Partnerships and LLCs (6th Edition)

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The increase in European Community memberships and the steady evolution of the harmonization process means that international business opportunities are also on the rise. This convenient resource provides quick and easy guidance on a variety of corporate and partnership considerations that arise in international business, such as mergers, rights and duties of interested parties, stock exchange directives, labor laws and takeovers.

Corporations and Partnerships puts the information necessary for corporations to compete effectively in the shifting global market at the user's fingertips. Through updated supplements, this resource is able to address additional areas of concern as they arise, making it an important and practical tool for business executives and their legal counsel interested in engaging in an international partnership or embarking on corporate expansion into established or newly emerging markets.

For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.

 

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This handbook and bonus CD-ROM provides an up-to-date guide to structuring and negotiating profitable corporate alliances, covering both the strategic benefits and potential risks involved. In straightforward language, this practical resource explains the proprietary rights issues involved and then walks the reader through the chronology of a deal, from the definition of objectives to the decision to seek an alliance, identification of potential partners, negotiations and closing.

Corporate Partnering is packed full of the latest forms covering all aspects of strategic alliances and annotated with crisp, clear commentary explaining the real-world issues addressed by each provision and showing how alternative solutions can be used to accomplish different aims. These carefully crafted agreements cover the broad range of areas from supply and distribution, product and technology, research and development to investment and investment-related arrangements.

Thoroughly revised and updated to reflect the latest developments, the Fourth Edition includes new sections on spin-out transactions, virtual companies and off-shoring arrangements, plus updated transaction forms, intellectual property summary and partnering transactions checklists.

Table of contents:
Chapter 1 Corporate Partnering/Strategic Alliances
Chapter 2 Preliminary Agreements
Chapter 3 The Alliance Agreements
Chapter 4 Equity Investments by One Partner in the Other
Chapter 5 Partnering with Universities and Non-Profit Research Institutes
Chapter 6 Spin-Out Transactions
Chapter 7 Life Sciences Transactions
Chapter 8 Software, Semi-Conductor and New Media Development and Licensing Arrangements
Chapter 9 Virtual Company/Outsourcing/Off-Shoring Agreements
Chapter 10 Teaming Agreement

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One of the tax planning strategies often employed in estate planning involves the use of an estate freeze to transfer future growth in assets to the next generation. Estate freezes come in many forms, and each bears its own unique set of risks and complexities.

Join the tax lawyers of Minden Gross LLP for a practical two-part discussion of estate freezes. This webinar will highlight some of the topics found in CCH's "Implementing Estate Freezes", authored by David Louis of Minden Gross. More particularly, the first part of this webinar series will review the "why's" and "how-to's" of implementing estate freezes, and provide guidance on avoiding common traps associated with such types of succession plans. More specifically, topics covered in Part 1 will include:

• What is an estate freeze?
• When should a freeze be implemented?
• Basic configuration
• Share provisions
• Section 85 vs section 86 freezes
• Common pitfalls
• The use of trusts
• Tax traps associated with estate freezes

Part 2 of this series will air during the winter semester. Details can be found at [link coming later].

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Rotch Library - SB484.G7 R69 2019

Online Resource

Rotch Library - NA2543.S6 C37 2019

Rotch Library - NA5977.F75 2019

Rotch Library - NA1510.D67 A2 2019

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Rotch Library - NA680.A78 2019

Rotch Library - NA1508.J35 V53 2018

Rotch Library - NA5697.G7 A36 2019

Rotch Library - NA1168.6.G37 2019

Barker Library - TH1421.K73 2019

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Rotch Library - SB470.V34 V34 2019

Rotch Library - NA6143.M43 2016

Rotch Library - NA2543.T43 A7313 2018

Rotch Library - NA7521.L83 2018

Rotch Library - NA2707.L47 B37 2018

Rotch Library - NA1053.L475 A4 2018

Skype wasn’t kind to us this week so sincere apologies for the sound quality. We are instigating new audio fiedlity procedure moving forward! This week we discuss Teux Deux moving to a payment model, the demise of Google Reader, startup media icons and Kieran manages to top all previous “and finally” items.

• MK Geek Night
• The Startup Legitimizer
• Where 7 web companies started
• Clarity
• Neux Teux Deux
• Beware the free, invisible service
• Good riddance Google Reader
• Laura Kalbag
• Pack

This weeks show is kindly supported by Insites: ConfShop — A unique one day event for web workers focused on openness, sharing and learning taking place in London on Friday July 5th. Tickets are limited to 100 and are available for £125.

In this episode we tell you about our new “studio”, discuss the route to inner nirvana (no really), the “problem” of celebrities on KickStarter and ask whether Ghost is the future of blogging as we know it.

• Insites: ConfShop
• JonM
• Vimeo on Demand
• 8 Things Really Successful People Do
• Kwikset Kivo
• Celebrities on KickStarter
• Rockford Files Titles
• Ghost: Just a Blogging Platform
• Coffitivity

Thanks again to Insites: ConfShop for supporting this weeks episode.

As the web appears to have gone on holiday we present a mixed bag of goodness on Episode 010. We lament the loss of one of our zero’s, Kieran brings forth the news and the funny and we engage in a almost academic level of discourse on the issues associated with overfunding on crowdfunding platforms. Also included – a bit of Startup talk, a new Mac code editor, the new Royal baby and our first ever competition.

• Our new about page
• An Event Apart lunchboxes
• Keir on his Tom Cruise box
• Insites: ConfShop
• Macaw
• Pixeli.st
• Startupland
• Crowdfunding sites should ban over-funding
• Man Vs Raccoon
• Royally Desperate

Lunchbox Competition

To enter the Back to Front Show lunchbox giveaway simply tweet the answer to the following question before Friday 2nd August 2013. All correct answers will be entered into the draw. If nobody guesses correctly the closest response will win.

Question: What is the height difference in inches between Kieran and Keir?

Even as technology made communication quicker, these Coptic leaders ministered through snail mail.

In his rural New Jersey home, Wafik Habib carefully laid out his letter collection before us, now more than a half century old. Handwritten by the late Bishop Samuel to the physician, they represented the bishop’s pastoral care to a nascent diaspora Christian community started in 1950s North America. We could sense the bishop’s presence in the words of comfort and exhortation set to pen and paper.

A few years before our visit to Habib to read his letters from Bishop Samuel, we opened up our own airmail from Egypt. It was a greeting card from Abadir El-Souriany, an elderly monk at the Syrian Monastery of St. Mary. (In the Coptic tradition, bishops are denoted by a single name at ordination and monks are referred to by their first name and the monastery where they serve.)

The card smelled of the Egyptian desert. In it, we found words of blessing.

Abadir had pastored our family in Sudan decades before. Now, newly ordained and assigned to a Coptic Orthodox Church in New Jersey, we received the warm words of Abadir’s letter. They ministered to us as only words from a lifelong pastor to diaspora congregations could.

Of course, sending letters from a distance to churches the Coptic church leaders planted or communities they served follows an apostolic tradition that dates back to the New Testament. Though these letters were addressed to individuals, rather than entire congregations, they achieved the same end: the spread of Christianity, the planting of new churches in new places, and the spiritual growth of these new congregations.

Following in the footsteps of his predecessor, Bishop Samuel, Abadir maintained the relationships he built through letter-writing. The Syrian Monastery—located in a region called ...

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"I have definitely learned more about this topic after the seminar. As a planning manager, i could apply what I have learned today to my job when interacting with senior management and co-workers."

"The webinar was very effective from the perspective of a leader."

---

Webinar information current as of November 20, 2008

At one time or another, we've all thought back to important meetings with colleagues and wished they had gone better? But rest assured that preparation can be even more important than hindsight. With the right training, you can approach your next meeting or conversation with a greater understanding of how to build rapport, and with better techniques for establishing credibility, dealing with conflict and moving people to action.

Learn how to:  

• Gain buy-in from an individual or a group
• Get individuals to open up to your perspectives
• Flex your communication style to deal with conflict or to motivate
• Deal with conflict in an influential manner
• Understand how different people communicate

Speaker

Suzanne Stevens is the President, and Founder of Ignite Excellence Inc. (www.igniteexcellence.com), a training and development company specializing in influential face-to-face communications. Suzanne is highly sought-after, energetic speaker who has traveled all over North America, Europe, Africa, and Australia to train and keynote speak.

Suzanne has more than 20 years of experience in sales, marketing, and training. She has trained more than 10,000 people at every level of corporate structure, building verbal and kinetic communication skills that drive competitive advantage and differentiation at both an individual and corporate level. Many leaders in their field use training programs from Ignite Excellence. Clients' industries include Engineering, Accountants, Health Care, Technology, Manufacturing, Finance, Architecture, Media, and Public Relations. Suzanne was recently the keynote speaker at the Consulting Engineers Conference, and at FIDIC Conference (International Federation of Professional Engineers). Suzanne is a member of Canadian Association of Professional Speakers.

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Webinar information current as of October 9, 2008

 

When is the last time you really took stock of your HR strategy? Have you linked that strategy to your overall business plan? Do you have metrics in place to monitor its effectiveness? If your answers are shaky to any of these questions, your organization would benefit from some solid professional advice.

Learn how to:

• Audit your current HR strategy or plan
• Successfully link your HR strategy to the overall business strategy
• Analyze and prioritize areas for strategic improvement
• Develop a step by step plan for improvement of your HR strategy
• Present the case for strategic changes to your superiors
• Communicate the strategic changes to your organization
• Measure strategic improvement
• Make the connection between HR Strategy and return on investment

Speaker 

Tim McConnell, B.A, M.P.A., SPHR is a Senior HR Strategist with McConnell HR Consulting Inc. in Ottawa. He has over 25 years experience in Human Resources management, both as a Director of HR and as a senior HR consultant. Tim provides strategic HR guidance to senior executives and clients in the public, private and not-for-profit sectors.

He is a winner of the Ross A. Hennigar Memorial Award from HRPAO. He is the published author of several articles on HR management, Compensation and Organization Design. Tim is a past-President of the Ottawa Human Resources Professionals Association (OHRPA) and a past-President of HRPAO.

McConnell HRC provides services to clients in three key areas: Human Resources Strategy, Compensation and Organization Design.

Format

The following is required to access the archived webinar:

• Flash Player installed in your computer
• an Internet connection
• a sound card

This archived webinar will include:

• PowerPoint presentation with slides
• Speaker and facilitator voice-over presenting the slides and answering pre-recorded questions.

There is no time limitation in usage, you can play, pause and stop the presentation at your convenience.

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