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Sponsored by Lorman Education
Product ID: 405894EAU
 
Credit & Course Provided by:

Current Issues in Joint Venture Taxation

OnDemand Webinar (88 minutes)

Discover key income tax issues covering the life of a joint venture.

Upon viewing this material you will have learned the tax considerations when creating, operating and terminating joint ventures, including special tax issues in a real estate joint venture or when a joint venturer is a tax exempt organization. This information will cover key income tax issues covering the life of a joint venture including: What are the tax considerations when determining the type of joint venture entity to establish? What are the special tax issues when one of the parties to a joint venture is a tax exempt organization? What are the special tax considerations in real estate joint ventures? What tax concerns should be addressed at the outset of the joint venture to minimize a parties' tax liability when the venture is terminated?

Authors

Jeffrey B. Fugal, Quarles & Brady LLP Patricia A. Hintz, Quarles & Brady LLP

Agenda

Organizing the Joint Venture

• Choice of Entity for the Joint Venture

• Income Tax Considerations Related to the Formation of the Joint Venture

• Impact of Changes Made by Tax Cuts and Jobs Act of 2017 Including Business Interest Expense Limitation, Pass-Through Deduction Under Section 199A, Limitation on Deduction of State and Local Income Taxes and Business Loss Deduction Limitations

• New Partnership Tax Audit Rules

Operating the Joint Venture

• Matters Involving Partnership Tax Allocations and Distributions

• Matters Involving Corporate Joint Ventures

Special Considerations

• Joint Ventures Involving Tax-Exempt Entities

• Real Estate Joint Ventures

• Other Joint Ventures

Terminating the Joint Venture

• Winding Down

• Additional Tax Planning Strategies