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This CLE course will address the tax consequences of retiring or leaving a law firm or professional partnership such as an LLC or PLLC. The course will present the issue through the lens of the recent Tax Court decision to provide guidance and point out potential tax traps.
The course will also analyze practice goodwill and client-based intangible assets. The course will also include the applicable provisions that can be applied to sales and redemptions.
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Enables you to fulfill multiple CLE cycles with one purchase.
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