In this webcast, we will address common compensation and benefits issues faced by partners and partnerships, including profits interests, self-employment taxes, recent management fee waiver guidance, worker benefits for partners and last, but not least, issues with treating partners as employees.
Identify key differences in the taxation and the availability of benefits provided to partners and employees
Define profits interest, review profits interest taxation procedures and highlight common pitfalls that can dramatically alter the taxation of these awards
Evaluate how the recent management fee waiver guidance can affect how partners are compensated
Distinguish partners from employees and consider organizational structures used to avoid dual status as both an employee and partner
Explain how self-employment tax applies to a partner’s income from a partnership and the differences between amounts subject to self-employment tax and income tax.
Jeff Martin, senior manager, Human Capital Services, Washington National Tax Office, Washington, D.C.
Jose Carrasco, senior manager, Partnership Taxation, Washington National Tax Office, Washington, D.C.
Grace Kim, principal, Partnership Taxation, Washington National Tax Office, Washington, D.C.
Eddie Adkins, partner, Human Capital Services, Washington National Tax Office, Washington, D.C.
Download this webcast presentation.
Please note: CPE credits are not awarded for webcast replay.
Recommended Field of Study: Taxes
Program Level: Overview
Delivery Method: Group-internet
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