2009 Tax CLE on the Road: Tax Issues In Drafting LLC Operating Agreements
March 6, 2009 | Snell & Wilmer LLP Offices | Phoenix, AZ
Cosponsored by the State Bar of Arizona Tax Section
Program Description: Program Schedule:
Drafting the more complex tax provisions of LLC operating agreements 8:00 a.m. Registration
can be daunting. It’s important to understand the income tax
consequences of each provision. Using a panel approach, this 3-hour, 8:30 a.m. Capital Contributions – including initial and
intermediate-advanced level CLE program will be extremely useful to subsequent; section 704(c) methods; capital accounts
LLC, partnership and tax attorneys in understanding the tax implications 9:00 a.m. Distributions – including discussions of various
of LLC formation. This interactive program is designed to promote a methods of drafting preferred return provisions
high level of audience participation and will cover topics that include:
9:45 a.m. Break
• Capital contributions 10:00 a.m. Allocation Provisions – including chargeback
• Distributions provisions and preference provisions; non-recourse allocation
• Allocation provisions provisions
• Advanced tax-planning techniques
• Tax audit provisions 10:30 a.m. Disguised Sales and Mixing Bowls – advanced
tax planning techniques
Cosponsored by the State Bar of Arizona Tax Section and the ABA 11:15 a.m. Tax Audit Provisions – including drafting proper
Section on Taxation, the information in this program will allow you to and appropriate Tax Matter Partner provisions under TEFRA
draft LLC operating agreements to meet the needs of your clients.
11:45 a.m. Program Concludes
For the full description of this program please visit
https://meetings.abanet.org/meeting/tax/TX0109S/. Fees (select one):
$95 Member of the ABA and/or the State Bar of Arizona
Faculty: $75 Additional Registrant (from the same firm)
Todd D. Golub, Baker & McKenzie LLP, Chicago, IL $125 Non-Members
Richard M. Lipton, Baker & McKenzie LLP, Chicago, IL $95 Additional Registrant (from the same firm)
Bahar Schippel, Snell & Wilmer LLP, Phoenix, AZ (Moderator) $65 Unable to Attend – Purchase Course Materials
PLEASE COMPLETE A SEPARATE FORM FOR EACH ADDITIONAL REGISTRANT.
THREE WAYS TO REGISTER
Online: Register online with your credit card and receive instant confirmation:
Mail*: Complete this form and mail to: ABA Tax Section, Attn: Meetings Registrar, 740 15th Street, NW, Washington, DC 20005.
Include check or money order made payable to the ABA Tax Section.
Fax*: Complete this form and fax to: 202.662.8682. Mail check or money order made payable to the ABA Tax Section to: ABA Tax
Section, Attn: Meetings Registrar, 740 15th Street, NW, Washington, DC 20005. Please include a copy of the faxed registration form with your
Full Name: _________________________________________________ ABA ID No. (if applicable): _____________
Address/Suite: ________________________________________________ City/State/Zip: ____________________________________
Phone: _________________ E-mail*: ________________________________________________ *Confirmation will be sent by e-mail
*To protect your credit card security, we are accepting credit cards only through online registration. Fax and mail registrations must be
accompanied by a check or money order.
All cancellation and refund requests must be received in writing by March 2, 2009. All refunds will incur a $25 cancellation fee. Absolutely no refunds will be granted after the
refund deadline. To request a refund or substitution, please fax your request to the ABA Tax Section at 202.662.8682 or e-mail firstname.lastname@example.org.