Page 3 - The TEFRA Partnership Audit Rules Repeal:

Timed Agenda for CLE:
The TEFRA Partnership Audit Rules Repeal: Partnership and Partner Impacts July 13, 2016, 8:30-10:00
Kostelanetz & Fink, LLP
CLE/CPE at Berdon, LLP, 360 Madison Avenue, New York, NY 10017
Topic
Time
General Summary of New Partnerships Audit Rules
5 min.
Election Out
5 min.
Imputed Underpayment
5 min.
The Partnership Representative
5 min.
Payments are Nondeductible
5 min.
Consistency Requirement with Partnership Return
5 min.
Alternative Regime – Push Out of Judgments to Reviewed Year Partners
10 min.
Amendment of Partnership Returns
5 min.
Issues to Address in Drafting a Partnership Agreement Audit Provision
45 min.