January 1 TEFRA is Gone; New Partnership Audit and Collection Rules are Effective

OL143-17  |  On Demand  |  Update  |  Self-Study

Description

The statute exists and proposed regulations have been issued. Ready or not, the new rules are upon us. Who can "opt out?" Should the partnership "push out?" Will the IRS permit tiered "push-outs?" Does the OPA provide how tax decisions are made or does the Partnership Representative make all decisions?

This video was recorded at the 2017 Tennessee Federal Tax Conference

Credits

Number of Credits Type of Credits
1 Tax

Prerequisites

None

Preparation

None

Notes

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Facilitators

J. Leigh Griffith, JD, LLM, CPA

In over 35 years of practicing tax and business law, Leigh Griffith has helped clients grow their businesses from the start-up stage to multimillion-dollar corporations. Transaction-oriented businesses, healthcare companies, private equity firms, Limited Liability Companies (LLCs), and partnerships rely on Leigh's experience and counsel to structure their tax matters, which can range from a few million dollars to over $1 billion. Colleagues and clients regularly turn to him for his deep knowledge of tax at the state, national, and global levels as well as the intersection of non-profit tax law, for-profit tax law and healthcare regulatory law.

Leigh is also a sought-after seminar leader for continuing professional education programs and has a featured column, "The Passthrough Partner," in Taxes Magazine, published bimonthly by CCH Tax and Accounting.

Excited by the intellectual challenges presented by the ever-changing landscape of tax laws, Leigh provides advice that "looks around the corner" and he "looks out the windshield rather than in the rear-view mirror."

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