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FUNDAMENTALS

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FUNDAMENTALS Powered By Docstoc
					                                                                       Co-sponsored by the
                                                                  CBA Taxation Law Section




PARTNERSHIP
TAXATION
FUNDAMENTALS
LIVE IN DENVER: MARCH 26, 2009*
At the CBA-CLE Classroom, 1900 Grant Street, Suite 300
*ALSO AVAILABLE VIA LIVE WEBCAST - DIRECT TO YOUR DESKTOP!

VIDEO REPLAYS: APRIL 22, 2009
In Denver, Colorado Springs, and Grand Junction
                                                                  Take this
Submitted for 4 General CLE Credits                             class and get
                                                             FREE membership
WHAT YOU WILL LEARN:                                        in the CBA Taxation
■   What a Partnership is and How it is Formed                  Law Section!
■   Acquisition of a Partnership Interest                      See inside for details
■   Taxation of Partnership Operations
■   Partnership Allocations Basics
■   Nonliquidating Distributions
■   Guaranteed Payments and Employment Taxes
■   Transactions Between the Partners and the Partnership
■   Liquidation

WHO SHOULD ATTEND:
■   Tax Attorneys
■   Business Law Attorneys
■   Solo/Small Firm Attorneys
■   Anyone Who Needs Expert Advice and Guidance on
    these Important Issues!




        REGISTER FOR THIS PROGRAM ONLINE! Go to www.cobar.org/cle
PARTNERSHIP
TAXATION
FUNDAMENTALS
Co-sponsored by the CBA Taxation Law Section




LIVE IN DENVER:
MARCH 26, 2009*                     A       partnership business entity is often the best choice
                                            for a business in Colorado because of its significant
                                    tax advantages over other business entities. When advising
At the CBA-CLE Classroom
                                    clients who are considering creating a partnership,
1900 Grant Street, Suite 300
                                    currently in a partnership, or want to leave a partnership,
*ALSO AVAILABLE VIA                 you need to know the tax issues that apply at partnership
LIVE WEBCAST - DIRECT               start-up, while the partnership is operating, and when there
TO YOUR DESKTOP!                    is a liquidation. The best way to get up to speed fast on
                                    these issues is to attend Partnership Taxation Fundamentals
                                    on Thursday, March 26, 2009!

VIDEO REPLAY:                       This special, 3-1/2 hour program, focused on the basics of
                                    partnership taxation, will give you the time you need to
APRIL 22, 2009
                                    digest these important concepts. Our faculty members are
Denver
                                    veteran taxation law attorneys who will take you, step-by-
Colorado Springs
                                    step, from partnership formation issues, through the tax
Grand Junction
                                    aspects of acquiring an interest in a partnership, through
                                    operational issues such as nonliquidating distributions, all
Submitted for                       the way to liquidation. Our faculty will give you key
4 General CLE Credits               information you need to know to shorten your learning
                                    curve in this important area of law.

                                    If you need to know the fundamentals of how a partnership
                                    is taxed, you owe it to yourself to attend this program.

                                      DON'T DELAY - REGISTER FOR PARTNERSHIP
                                         TAXATION FUNDAMENTALS TODAY!




                   RECEIVE FREE MEMBERSHIP IN THE
                     CBA TAXATION LAW SECTION!
        CBA members who are not members of the Taxation Law section will
          receive a free, one-year membership in the Taxation Law section
                          simply by attending this program!
        PROGRAM AGENDA: PLEASE NOTE EARLY START TIME

     8:00 - 8:30 am     Registration

     8:30 - 8:35 am     Welcome and Introductions
                        Extended by Brock R. Wood, Esq., CBA-CLE Program Attorney

     8:35 - 9:25 am     Formation of a Partnership
                           ■ What is a Partnership and How is it Formed?
                              • Disregarded Entity
                              • Statutory Provisions
                              • The Box Regulations

                            ■ Acquisition of a Partnership Interest
                              • Contributions of Property
                              • Contributions of Services
                              • Capital Interest v. Profits Interest
                              • Basis and Holding Period

     9:25 - 9:50 am     Operation of Partnership (Part 1 of 2)
                           ■ Taxation of Partnership Operations
                              • Partnership Level Determinations
                              • Timing and Character of Pass Through Items
                              • Capital Accounts

    9:50 - 10:05 am     Break (15 minutes)

   10:05 - 11:10 am     Operation of a Partnership (Part 2 of 2)
                           ■ Partnership Allocations
                           ■ Nonliquidating Distributions
                           ■ Guaranteed Payments and Employment taxes
                           ■ Transactions Between Partners and Partnerships

11:10 am - 12:00 pm     Liquidation
                           ■ Death or Retirement of a Partner
                           ■ Liquidating Distributions

          12:00 pm      Adjourn



                          PROGRAM FACULTY:

                          Jeremy S. Wysocki, Esq.
                      Krendl, Krendl Sachnoff & Way, PC
                                  Denver, CO

                               Eric J. Zinn, Esq.
                      Krendl, Krendl Sachnoff & Way, PC
                                  Denver, CO


 REGISTER FOR THIS PROGRAM ONLINE! Go to www.cobar.org/cle
                     WEBCAST INFORMATION:

Course materials are provided in electronic format to all webcast attendees. For
individuals who prefer to receive the materials in paper form, you must make
this request at the time of registration. Once CBA-CLE has final materials
prepared, they will be shipped immediately upon your request, but we cannot
guarantee that you will receive them prior to the program.

TIPS FOR A BETTER WEBCAST EXPERIENCE:
  • Your computer should have a 500 mhz or higher processor and at
     least 128 megs of RAM.

  • Hi-Speed connection - Viewers with faster and more consistent
    connections will have a better viewing experience.

PLEASE RUN THIS TEST TO MAKE SURE YOUR COMPUTER MEETS THE
MINIMUM SYSTEM REQUIREMENTS:

http://www.cobar.org/cle/photos/CLE_webcast_test.html

To view webcasts and streaming videos your computer must meet some
minimum system requirements. The videos are best viewed using Microsoft's
Windows Media Player™. You will need to have Windows Media Player v.7 or
higher installed. If you have a newer PC you probably already have the player
installed as part of the Windows operating system. If you're running an older
PC, or if you use a Macintosh, you will need to download and install the player.
Here is a link to the Microsoft Media Player website to help you determine
which version of Media Player is right for your computer.

http://www.microsoft.com/windows/windowsmedia/download/
AllDownloads.aspx?displang=en&qstechnology=

IMPORTANT - DO YOU HAVE A FIREWALL OR ROUTER?
It is possible that your firewall may block the stream or that your router may
not pass the stream correctly. Try temporarily disabling the firewall to see if the
stream works or have your network administrator look into it.

Additional information and instructions regarding connecting to the
webcast will be e-mailed to you approximately 5-10 business days
before the webcast.



  Not a Member of the CBA? JOIN TODAY!
 As a member of the CBA, you will receive a special discounted
tuition rate for all CBA-CLE programs you attend. The CBA is the
  voice of the Colorado attorney, providing you with numerous
  resources and benefits, in addition to generous CLE program
   discounts. After attending just a few of our high-quality CLE
       programs, your CBA membership will pay for itself!




            For more information or to join CBA today,
          CALL 303-860-0608 or Toll-Free 888-860-2531
               PARTNERSHIP TAXATION FUNDAMENTALS
                       Register by PHONE... when using VISA or MasterCard.
                       In Denver: (303) 860-0608 • Toll-Free: (888) 860-2531
                       Or FAX form to... when using VISA or MasterCard.
                       FAX to: (303) 860-0624
                       Or MAIL form to... CLE in Colorado
                       1900 Grant St, Suite 300 • Denver, CO 80203-4303

                       Or register ONLINE...
                       Register on the CBA-CLE web site @ www.cobar.org/cle

     LIVE PROGRAM / WEBCAST / VIDEO REPLAY ORDER FORM
 INDIVIDUAL TUITION:
 ❏ Non-member: ..........................................................................................................$199
 ❏ CBA Member: ..........................................................................................................$179
 ❏ CBA Taxation Law Section Member: ......................................................................$149
 ❏ CBA Business Law Section Member: ......................................................................$149
 ❏ CBA Solo/Small Firm Section Member: ..................................................................$149
 ❏ New Lawyer (in practice 2 years or less):................................................................$129
 ❏ Legal Support Staff of CBA Member: ......................................................................$129
 LIVE: MARCH 26, 2009 (Please choose between the live program and live webcast)
 ❏ LIVE PROGRAM - Denver: CBA-CLE Classroom, 1900 Grant St., Suite 300 (TX032609L)
 ❏ LIVE WEBCAST - Direct to your desktop (TX032609W)
      NOTE: Registrants who wish to participate via live webcast, must have access to a high-
      speed internet connection and to important e-mail instructions.

 VIDEO REPLAY: APRIL 22, 2009
 ❏ Denver: CBA-CLE Classroom, 1900 Grant Street, Suite 300
 ❏ Colorado Springs: 421 S. Tejon Street, Suite 100
 ❏ Grand Junction: 1250 E. Sherwood Drive
          LIVE PROGRAM / WEBCAST / VIDEO REPLAY TOTAL $
                                       HOMESTUDY ORDER FORM
  To receive CLE Credit, you must purchase both the course materials AND the recorded seminar (CD).
 COURSE MATERIALS ONLY:
  ❏ CBA Member: $75                         ❏ Non-member: $95
 COURSE MATERIALS & RECORDED SEMINAR (CD)
  ❏ CBA Member: $179                          ❏ Non-member: $199
                                                                                  Price $
                                                                    Shipping & Handling $                       10.00
                                                                               Subtotal $
         Applicable Sales Tax (7.72% Denver, 4.1% RTD and 2.9% rest of Colo.) $
                                                                HOMESTUDY TOTAL $

         __________________________________________________________
Name(s) __________________________________________________________

Attorney Reg. No. ______________________________________________________________________________________

Firm/Organization __________________________________________________________________

E-Mail Address __________________________________________________________________________________________

Street Address ______________________________________________________________________________

City ________________________________________________ State __________ Zip ________________

Telephone (                  ) ______________________ Fax (                            ) ____________________________

❏ Enclosed is my check made payable to CBA-CLE ❏ VISA ❏ MasterCard
Credit Card # ______________________________________________Exp. Date ________________

           ______________________________________________________________________
Signature ______________________________________________________________________
                                               Required for credit card orders

                        ___________________________            _________________________
                                                                _________________________
CLE USE ONLY: Check #: ____________________________ Approval #:__________________________
                                                                                                                                                  Nonprofit Org.
                                                                                                                                                 U.S. Postage Paid
                                                                                                                                                 Permit No. 1638
                                                                                                                                                    Denver, CO
                                                                                     1900 Grant Street, Suite 300, Denver, Colorado 80203-4303
PARTNERSHIP
                                                                                     RETURN SERVICE REQUESTED
TAXATION
FUNDAMENTALS
Co-sponsored by the CBA Taxation Law Section


LIVE IN DENVER: MARCH 26, 2009*
At the CBA-CLE Classroom, 1900 Grant Street, Suite 300
*ALSO AVAILABLE VIA LIVE WEBCAST!
                                                               Take this
                                                             class and get
VIDEO REPLAY: APRIL 22, 2009                              FREE membership
In Denver, Colorado Springs, and Grand Junction          in the CBA Taxation
                                                             Law Section!
Submitted for 4 General CLE Credits                         See inside for details



REGISTER FOR THIS PROGRAM ONLINE! Go to www.cobar.org/cle

				
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