$45
Join first, then login to BHBA+ to access this program.
You may be able to self apply for credits in states not listed. BHBA provides CLE accreditation as described above.Â
The presentation will cover selected tax and non-tax consequences and issues related to various transactions involving buying, selling and restructuring limited liability companies (LLCs) and partnerships taxed as partnerships for Federal and California income tax purposes. Those transactions include (i) a contribution of assets to a partnership, (ii) a sale of assets of a partnership, (iii) the sale of partnership interests to a third party and another partner, (iv) the liquidation of a partnership with in-kind distributions, (v) the conversion of a general partnership to an LLC, (vi) the conversion of a partnership to a corporation, (vii) a merger of a partnership with another partnership, and (viii) a division of one partnership into two partnerships. The discussion is intended to focus more on big picture issues rather than detailed partnership tax rules.
With over 30 years of experience in structuring sophisticated real estate and business transactions, Phil brings to CGS3 a deep knowledge of real estate exchanges, syndications, nonprofit corporations and international tax planning. His practice focuses on limited liability company (LLC) and partnership business and tax planning, with an emphasis on real estate and nonprofit corporations. He often structures tax-free exchanges under Code Section 1031 and Opportunity Zone transactions.
After many years of practice with large, mid-size and local law firms in Beverly Hills, the South Bay of Los Angeles and the Pacific Northwest, Layton Pace opened his own law practice. He currently practices in the heart of downtown Hermosa Beach. Mr. Pace provides tax and tax-related legal advice to sophisticated business and real estate clients, fiduciaries, and law and accounting firms of various sizes with complex transactions, structuring and tax controversy needs. Mr. Pace’s clients range throughout California, conduct a wide variety of business activities and include non-residents of the U.S. and California.
Watch any CLE and your certificate is automatically emailed to you within minutes and is also stored in your BHBA+ profile for easy access. Login to BHBA+ and effortlessly visualize your CLE credits, monitor deadlines, and stay ahead of your compliance requirements with our intuitive progress tracking. Stream all CLEs on your phone, tablet, and computer when and where they fit your schedule.
This program is free for members at the Sustainer or higher level and OnDemand subscribers. Economy members pay the full rate. Join first, then login to BHBA+ to access this program.
BHBA has been a leader in the legal profession, advocating for justice, and serving the community since 1931, including founding groundbreaking public interest programs and becoming a nationally recognized provider of quality CLE programs and innovative member benefits. Lead. Advocate. Serve.
