Prepared for distribution at a program of the same name held June 2001. "J0-004A."--Spine
Contents:
Partnership allocations; advanced / Robert R. Casey. Tax aspects checklist for the initial partnership or LLC negotiation / Sanford C. Presant, Leslie H. Loffman -- Joint venture topics / Joel Scharfstein -- Structuring joint ventures / Nancy A. Lieberman -- Critical partnership tax issues; an overview / Richard M. Lipton, Phillip M. Brunson, Stefan F. Tucker -- Opening Pandora's Box: who is (or should be) a partner? / Eric Sloan, Christine Kraft -- Alliances not in partnership or corporate form / James M. Boyle, Sheri L. Everson -- "Square Peg, meet round hole, II:" we still don't know whether to classify LLC members as "General Partners" or "Limited Partners" for federal tax purposes / Steven G, Frost -- A layman's guide LLC incentive compensation / Linda Z. Swartz -- Making partner: a practical analysis of equity compensation by partnerships / Annaliese S. Kambour -- Compensating the service partner with partnership equity: code sec. 83 and other issues / William R. Welke, Olga A. Loy -- Using limited liability company interests to compensate employees / Alan J. Tarr -- Compensating employees: partnerships, corporations, and going public / Jeffrey I. Rosenberg, Samuel P. Starr -- Taxation of partner compensation: FICA, SECA, or nothing / James B. Sowell, Glenn E. Dance, John J. Rooney -- Employee co-investment plans: federal income tax and securities law considerations / Andrew N. Berg, Elizabeth Pagel Serebransky -- Selected tax issues in equity-based compensation for partnerships and LLCs / Roger J. Baneman -- Partnership use of corporate partner stock and options as compensation easier under the 1032 regs / Sheldon I. Banoff -- Warrants and convertible preferred interests for partnerships and LLCs / William P. Bowers, Bryan W. Lee -- Final Section 197 regulations: application to partnership transactions / Barksdale Hortenstine, Gary R. Hortenstine, Gary R. Huffman, Gregory -- Partnership aspect of amortization of Section 752 of the internal revenue code / Michael G. Frankel, Charles H. Coffin, J.D. Dell -- Basis in partnership interest under section 705 & 752 (slides) / Michael G. Frankel -- Allocating partnership liabilities Terence Floyd Cuff -- Allocating of partnership liabilities and nonrecourse deductions / M. Celeste Pickron -- Nonrecourse debt and securitized financing / Terence Floyd Cuff -- Section 752(c): a riddle wrapped in a mystery inside and enigma / David A. Miller, William P. Bowers -- Selected tax allocation problems for partnerships and LLCs / Leslie H. Loffman, Sanford C. Presant -- Selected operating agreement tax allocation provisions for limited liability companies / Leslie H. Loffman, Sanford C. Presant -- Partnership allocations; introductory / Robert R. Casey -- Partnership allocations; advanced / Robert R. Casey.
Series:
Tax law and estate planning series Tax law and practice course handbook series. nos. J-493-J-500
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.