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Jun 23rd Tax Law CLE Seminar
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TBA

6/23/2015
When: Tuesday, June 23, 2015
8:00 AM until 9:15 AM
Where: Law Offices of Greenberg & Schulman
90 Woodbridge Center Drive
Suite 200
Woodbridge, New Jersey  07095
United States
Contact: Jonathan Cowles
732.828.3433, x. 102


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Drafting Strategies for Partnership Allocation Provisions
Tuesday, June 23rd @ 8:00 a.m.
Law Offices of Greenberg & Schulman, 90 Woodbridge Center Dr, Suite 200, Woodbridge
Online Registration | Download RSVP Form

Speaker:

Alan F. Kornstein, Esq.
McCarter English - Newark

This program will address the key drafting issues applicable to the tax-related provisions in partnership agreements and LLC operating agreements, with particular emphasis on different approaches for allocating profits and losses.  The level of presentation is intended to be suitable for "tax generalists”; i.e., it is not intended to focus on the technical requirements of the Section 704 regulations. Instead, the program will be more practical in its approach, including coverage of the following specific topics:

  • Distinguishing between (i) capital account-driven agreements, in which liquidating distributions are made in accordance with capital account balances, and (ii) distribution-driven agreements, in which liquidating distributions are made in accordance with the cash waterfall provisions;
  • Examining the emerging trend toward so-called "targeted” or "forced” allocation provisions; and
  • Special drafting considerations applicable to Section 704(c) "built-in gain” inherent in contributed property (or property that is properly revalued on the books of the partnership). 

This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.5 hours of total CLE credit.

Cost to attend: $5-Young Lawyers; $10-MCBA Members; $10-All Others

To RSVP:  Online Registration | Download RSVP Form | Call the Bar Office at 732.828.3433, x. 102

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