transcript   Transcript

Allocation and Distribution Provisions

Recorded on: Jun. 7, 2018
Running Time: 01:33:10

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Taken from the Web Program Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2018  Recorded June, 2018 in San Francisco [01:33:10]

The operation of the Section 704(b) substantial economic effect regulations, including economic effect equivalence, and “partner’s interests in the partnership,” as well as the rules governing nonrecourse and partner nonrecourse deductions, contemporary approaches to drafting partnership allocation provisions, including the various approaches to both allocation- and distribution-driven agreements, with a focus on how these agreements work in practice
Todd D. Golub, Karen Lohnes
The purchase price of this Web Program segment includes the following article from the Course Handbook available online:

  • Economic, Tax, and Drafting Considerations for Preferred Partnership Interests
    Carlene Y. Miller-Lowry, Todd D. Golub
  • Allocation and Distribution Provisions (PowerPoint slides)
    Todd D. Golub, Peter A. Furci, David S. Raab, Karen Lohnes
Presentation Material
  • Allocation and distribution provisions
    Todd D. Golub, Karen Lohnes
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