This year's Institute will focus on recent developments and emerging practice concerns, including the future of Revenue Ruling 99-6, the mathematical mysteries of depreciation recapture under the collapsible partnership rules, treatment of tiered structures composed of corporations and partnerships, the treatment of debt that vanishes as a result of a partnership contribution or distribution, the arithmetic involved in applying the recently codified version of the economic substance doctrine, focusing on the profit potential rules in Section 7701(o)(2), issues under the disguised sale rules, the Subchapter K treatment of state tax credits, and an assortment of recent technical issues and planning opportunities. The conference schedule will be adjusted as necessary to allow the faculty to address any significant legislative or regulatory developments (including possible issuance of the long-awaited, non-compensatory option regulations) that occur prior to the conference.

The conference will be co-chaired by Bill McKee and Bob Whitmire.  All sections related to partnership taxation and tax controversy will qualify as continuing education (CLE & CPE), including over one hour of ethics.

Our speakers are recognized as the experts in the field of partnership taxation.  They literally wrote the book on partnership taxation and you will not want to miss this seminar.

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