Calendar Partnership Taxation 10-Part Series: Part 5: Partnership Liabilities *Class by Webinar*

Date & Time: Monday, July 10, 2017 from 4:00 pm to 5:30 pm

CLE Credit: Yes

Event Description
10 Sessions  Starting June 5 and Ending August 14, 1.5 Credit Hours per Session (15 Credit Hours Total)  




This new 10-part CLE course provides participants an in-depth introduction to subchapter K of the Internal Revenue Code.  You may attend in person at the D.C. Bar Conference Center or by Webinar from your home or office.  


Partnerships are increasingly used in a variety of business arrangements -- from startups to sophisticated multinational join ventures.  Understanding the policy and mechanics of partnership taxation is essential for any lawyer advising these entities.  This is a tax course designed for lawyers who wish to become familiar with the mechanics of partnership capital accounting, basis calculation and adjustment, and tax allocations. The goal is to provide a technical foundation that will permit attorneys to have something on which to build when dealing with all types of partnerships.  Classes will be offered once a week on Monday evenings from 4-5:30 PM EST.  Prior to each class, attendees will be given reading and exercises to complete. Sarah Brodie, a tax attorney specializing in partnership taxation and drafting partnership agreements, will be teaching this class and will be joined for selected classes by Bill McKee. You will learn about the following topics:  




Monday, June 5: Choice of Entity; Partnership Formation; Partnership Operation Basics         


Monday, June 12: Financial Accounting, Capital Accounts, and Partnership Allocations  


Monday, June 19: Allocation of Nonrecourse Deductions  


Monday, June 26: Contributions of Property  


Monday, July 10: Partnership Liabilities  


Monday, July 17: Transactions (other than sales) between a Partnership and Its Partners  


Monday, July 24: Sale of a Partnership Interest and Distributions  


Monday, July 31: Optional Basis Adjustments: Section 734(b)  


Monday, August 7:     Disproportionate Distributions and Retirements  


Monday, August 14:   Disguised Sales  


Note:  Attendees must register for the entire course. If you are unable to attend a class, you will receive the course materials and video recording for that class. For more information on each individual course, call 202-626-3488.

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Contact Information
CLE Program
Phone: 202-626-3488
Fax: 202-942-9750


  • Sarah Brodie, Morgan, Lewis & Bockius LLP
  • Kenneth Jeruchim, Internal Revenue Service (6/19 Class)
  • Bill McKee, Morgan, Lewis & Bockius LLP (Selected Classes)
  • Alexander Reid, Morgan, Lewis & Bockius LLP (6/19 Class)

Corporation, Finance, and Securities Law Section $399.00
D.C. Bar Members $419.00
Government Attorneys $429.00
Others $449.00
Taxation Section $399.00

Printable registration form