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Product ID: 388678EAU
 
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Current Issues in Joint Venture Taxation

OnDemand Webinar (89 minutes)

Upon completing this OnDemand Webinar you will have learned the tax considerations when creating, operating and terminating joint ventures, including special tax issues in a real estate joint venture or when a joint venturer is a tax exempt organization. This program will cover key income tax issues covering the life of a joint venture including: What are the tax considerations when determining the type of joint venture entity to establish? What are the special tax issues when one of the parties to a joint venture is a tax exempt organization? What are the special tax considerations in real estate joint ventures? What tax concerns should be addressed at the outset of the joint venture to minimize a parties’ tax liability when the venture is terminated?

Authors

Jeffrey B. Fugal, Quarles & Brady LLP
Patricia A. Hintz, Quarles & Brady LLP

Agenda

Organizing the Joint Venture

  • Choice of Entity for the Joint Venture
  • Income Tax Considerations Related to the Formation of the Joint Venture

Operating the Joint Venture

  • Matters Involving Partnership Tax Allocations and Distributions
  • Matters Involving Corporate Joint Ventures

Special Considerations

  • Joint Ventures Involving Tax-Exempt Entities
  • Real Estate Joint Ventures
  • Husband-Wife Joint Ventures
  • Other Joint Ventures

Terminating the Joint Venture

  • Winding Down
  • Additional Tax Planning Strategies