Sponsorships and Speaking Engagements | 7-9 May 2024

Practicing Law Institute: Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2024

Cristina Arumi will be speaking during PLI’s Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2024, in a session titled “Partnership Formations and Special Issues – Extracting Value” on 7 May 2024 at 3:45 PM EDT.

This session will address partnership formation issues, from the “basic” nonrecognition rules to complex issues involving Revenue Ruling 99-5, the “anti-churning” rules of Section 197, and Section 168(k), as well as Section 199A and Section 163(j). After completing this session, participants will be able to:

• Understand the different ways a partnership can be formed and why it may matter
• Recognize when your entity qualifies for the passthrough regime in Section 199A
• Use the new Section 163(j) limitation on the deductibility of business interest
• Navigate certain partnership-related features of the Section 163(j) limitation on the deductibility of business interest

The session will be presented both in-person in New York and via live webcast.

For more information, please click here.

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