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Advanced Tax Strategies for LLCs and Partnerships: Allocation of Partnership and

                 220 Leigh Farm Road    Durham, NC 27707    888-777-7077                      National Registry: 112891   New York: 648   Texas: 000215   QAS: 013





                                         This certifies that Lenin Thomas has successfully completed the course
                                  CERTIFICATION OF COMPLETION






                                                        and is awarded this certificate on 5/12/2016

                                                   LLC Income Under Section 704(b)



                                                             CPE Credit  2                AICPA CPE SPONSOR REGISTRATION NUMBERS   Illinois: 158-000880  New Jersey: 20CE00029900  Pennsylvania: PX-177106   All Others: A-0001








                                                                          In accordance with the AICPA/NASBA Statement on Standards for Continuing Professional Education (CPE)  Programs and the standards of the Quality Assurance Service (QAS), CPE credits have been granted based on  a 50-minute hour. Participating state boards of accounting have final authority on the acceptance of individual  courses for CPE credit. Courses in the personal development field of study are not part of
                                                             Field of Study  Taxes










                                                                                                          Anthony Pugliese, CPA, CGMA, CITP  EVP, Membership, Technology, Learning
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