What Is a Limited Partner? - 0.2 CPE
What Is a Limited Partner? - 0.2 CPE
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Description
Course Overview
Determining whether a partner qualifies for the limited partner exception from federal self-employment tax involves more than the partner's title or the entity's legal classification. This Nano Learning course examines IRC Section 1402, the significance of a partner's participation and managerial authority, and how recent court decisions affect the analysis of limited partner status.
Explore additional topics in our Nano Learning course collection.
What You'll Learn
Learning Objective: Evaluate whether a partner may qualify for the limited partner exception from self-employment tax based on the applicable legal standard.
Who This Course Is For
Tax and accounting professionals who advise partnerships, LLCs, LLPs, and professional service firms on partner classification and self-employment tax matters.
Course Details
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Program Level |
Basic |
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Prerequisites |
No |
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Advanced Preparation |
None |
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Field of Study |
Taxes |
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Credit Hours |
0.2 CPE |
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Delivery Method |
Nano Learning |
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CPE Eligibility |
CPAs |
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Refund Policy |
For refund, complaint, or cancellation policies, contact our office at 1-800-384-1101. |
CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.