Publications | Book
An Estate Planner's Guide to Buy-Sell Agreements for the Closely Held Business, Fourth Edition
Buying & Selling Partnership/LLC Interests: Opportunities and Pitfalls
Buying & Selling Partnership/LLC Interests: Opportunities and Pitfalls
Real estate is often owned by a partnership or LLC and transfers are often done by selling an interest in the partnership or LLC rather than the real estate itself. There are unique tax opportunities and pitfalls for sellers and buyers that real estate lawyers need to be aware of before the sale takes place.
Select your state to learn more about the credit details and status of CLE application. Credit is not available for states not listed.
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
General
Status:
Available for credit
1.50 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
General
Status:
Available for credit
1.50 credit hours
Available until:
06/11/2029
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
06/11/2025
1.50 total credit hours including
-
Substantive Law
Status:
Available for credit
1.50 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
06/11/2027
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
12/31/2026
1.50 total credit hours including
-
General
Status:
Available for credit
1.50 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
General
Status:
Applied for
1.50 credit hours
Available until:
06/11/2025
2.00 total credit hours including
-
General
Status:
Self apply
2.00 credit hours
Available until:
12/11/2025
1.50 total credit hours including
-
General
Status:
Applied for
1.50 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
06/11/2026
1.50 total credit hours including
-
General
Status:
Self apply
1.50 credit hours
Available until:
06/11/2029
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
06/11/2026
1.50 total credit hours including
-
General
Status:
Applied for upon completion
1.50 credit hours
Available until:
12/31/2025
1.50 total credit hours including
-
General
Status:
Self apply
1.50 credit hours
Available until:
06/11/2029
1.50 total credit hours including
-
General
Status:
Self apply
1.50 credit hours
Available until:
06/11/2025
1.50 total credit hours including
-
General
Status:
Self apply
1.50 credit hours
Available until:
06/11/2026
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
06/11/2026
1.50 total credit hours including
-
General
Status:
Applied for
1.50 credit hours
Available until:
06/11/2027
1.80 total credit hours including
-
General
Status:
Available for credit
1.80 credit hours
Available until:
06/11/2029
1.50 total credit hours including
-
General
Status:
Self apply
1.50 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
General
Status:
Self apply
1.50 credit hours
Available until:
06/11/2026
1.50 total credit hours including
-
General
Status:
Applied for upon completion
1.50 credit hours
Available until:
12/31/2027
1.50 total credit hours including
-
General
Status:
Available for credit
1.50 credit hours
Available until:
06/11/2027
1.80 total credit hours including
-
General
Status:
Reciprocity
1.80 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
06/11/2029
1.50 total credit hours including
-
Areas of Professional Practice
Status:
Approved
1.50 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
02/28/2025
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
06/11/2027
1.80 total credit hours including
-
substantive legal education and skills development
Status:
Available for credit
1.80 credit hours
Available until:
06/11/2028
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
12/31/2025
2.00 total credit hours including
-
General
Status:
Approved
2.00 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
Substantive
Status:
Available for credit
1.50 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
06/11/2026
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
06/11/2026
1.50 total credit hours including
-
General
Status:
Available for credit
1.50 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
General
Status:
Self apply
1.50 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
06/11/2025
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
05/31/2025
1.50 total credit hours including
-
General
Status:
Self apply
1.50 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
06/11/2027
1.80 total credit hours including
-
General
Status:
Approved
1.80 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
Law & Legal Procedure
Status:
Approved
1.50 credit hours
Available until:
06/11/2029
1.80 total credit hours including
-
General
Status:
Approved
1.80 credit hours
Available until:
06/11/2027
1.50 total credit hours including
-
General
Status:
Approved
1.50 credit hours
Available until:
06/11/2025
1.50 total credit hours including
-
General
Status:
Self apply
1.50 credit hours
Available until:
06/11/2027
$00
NON-MEMBERS
$00
MEMBERS
$00
SECTION MEMBERS
$00
YOUR PRICE
*Additional discounts may apply at checkout
Log In to view your rate
Unlock the discounted member rate
Join first as a member, and then purchase this product at special member pricing
Topics we will discuss include:
• Tax elections for purchasers and the estate of a deceased partner to obtain a basis step-up in the partnership/LLC assets; impact if structure as a redemption
• Obtaining capital gain on sale and impact of allocation of purchase price and "hot assets rule
• Tax and withholding obligations if seller is a non-US person."
• Protection from tax audit to prevent the partnership from having to pay the IRS for tax assessments
• Overview of partnership/LLC provisions that can affect the purchaser including need for "tax distributions"
• Real estate transfer tax exposure on controlling interest transfers.
The ABA will seek 1.5 hours of CLE credit in 60-minute states, and 1.8 hours of CLE credit for this program in 50-minute states. Credit hours are estimated and are subject to each state's approval and credit rounding rules. Please visit www.americanbar.org/mcle for general information on CLE at the ABA.
Product Details
Product Code
RP2406RBSOLC
Duration
90
Publication Date
6/12/2024 12:00:00 AM
Related Products
Publications | Book
Buy-Sell Agreements: Valuation Handbook for Attorneys
Publications | Book
Litigating Adverse Possession Cases: Pirates v. Zombies
Related Events
Apr
23
Events | Webinar
End of Lease Term Considerations
CLE 75 min
How should the end of the lease be handled? This session will cover issues related to the end of the lease term, such as restoration, holdover, security deposits, and more.
Apr
02
Events | Webinar
Allocating Expenses in Commercial Leases
CLE 75 min
Panelists will cover what expenses are generally considered in leases and the typical market allocation of these expenses. What are common areas? How are expense increases allocated?
Mar
05
Events | Webinar
Lease Issues Relating to Insurance and Lenders
CLE 75 min
Panelists will provide an overview of insurance and lender issues related to leases. Commonly negotiated insurance provisions will be explained and negotiation tips given.