New Partnership Audit Rules
Friday, December 7, 2018
This program examines the new partnership audit rules in the Bipartisan Budget Act of 2015, which are effecting for 2018 calendar year returns, with a discussion of the opportunity to elect in years for 2016 and 2017 returns.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions either during or after the event.
- Repeal of TEFRA Unified Audit Rules.
- Overview of new regime.
- Effective dates.
- Proposed, temporary and final regulations.
- Electing in early - New Form 7036.
- Partnership representative designation and powers.
- Electing out of the new rules.
- Push out election.
- Action steps.