Business Structures – With an emphasis on Partnerships and Partnership

Speaker: Lawrence C. Starr, CPC, QPFC, President, Qualified Plan Consultants, Inc.

The rules governing partnership taxation are complex and, in connection with retirement plans, a number of issues arise such as how deductions are allocated among partners, where deductions are taken, whether contributions are fully deductible, how to handle partners with income from multiple partnerships, deferrals in excess of earned income, and the like. This webcast will provide attendees with a deep-dive discussion of partnership tax issues related to qualified retirement plans, but will start with the whole issue of actually choosing what form the business entity should take and a review of the pros and cons of the multiple options for both structure and taxation that now exist under our tax system. The special issues applicable to self employeds and partners will be addressed.

Attendee Takeaways:

• Understanding how partnerships really work and how the income is allocated among partners
• Seeing where the numbers come from and where they go on the various tax forms
• Understanding how elective deferrals work when there are no W-2s

REGISTRATION

Important Webcast Changes
Please note attendees who purchase this recorded webcast will be able to pause the recording, but cannot skip back and forth while viewing the webcast. If attendees log out of the recording, they will not be able to log back in where the recording left off. This feature allows ASPPA to accurately determine and monitor completion of the modules by attendees, so attendees are no longer required to complete and pass a quiz to receive CE credit.

Registration Prices

Recorded Webcast
(registration deadline: 02/06/15)

Registration for Recorded Webcast Includes:

• One viewing of the Webcast recording to play anytime before the one year expiration date
• Webcast outline and any additional presentation materials

Recordings are available one week after the live webcast takes place.

Webcast Package Pricing

Please click here for information on package pricing for classroom style webcasts and webcourse viewing. For more details on additional training package offerings, please contact [email protected].

Methods of Registration

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CONTINUING EDUCATION INFORMATION

ASPPA Members

The webcast is designed to offer registrants 2 ASPPA CE credits.

Enrolled Actuaries

The webcast is designed to offer registrants 2 JBEA Non-Core CE credits for Enrolled Actuaries. The final decision as to the number and type of JBEA credits rests solely with the Joint Board for the Enrollment of Actuaries.

Enrolled Retirement Plan Agent (ERPA)

The webcast is designed to offer registrants 2 ERPA CE credits. The final decision as to the number of ERPA credits rests solely with the Internal Revenue Service.

Continuing Education Changes for RECORDED Webcast Attendees

Once registered, attendees will receive a confirmation letter directing them to the “Access Recorded Webcasts” page with a link to the WebEx OnDemand Center. Each registered viewer will be tracked when they log in with their name and email address. The webcast link will expire once the attendee has satisfied the CE requirement. CE credits will be applied to their record on a periodic basis and a certificate of attendance will be available on each attendee's My ASPPA page.

GENERAL INFORMATION

Cancellation Policy

All Webcasts are non-refundable. If you have registered for the live Webcast and are unable to attend, please email [email protected] and request to transfer your registration to the recorded version. This request must be made before the live Webcast takes place.

Disclaimer

The statements and materials presented on ASPPA webcasts are solely the opinions of the speakers and do not represent the opinion or the position of ASPPA. ASPPA assumes no responsibility for the content and materials presented by speakers during the webcast.

ABOUT THE SPEAKER

Lawrence C. Starr, CPC, QPFC

Larry is president of Qualified Plan Consultants, Inc. (QPC), the West Springfield Massachusetts firm he founded in 1983, which provides retirement plan consulting, administration and actuarial services on a fee-for-service basis. As an over 25 year ASPPA member, Larry has held many leadership positions in ASPPA and was named ASPPA's Educator of the Year in 2004.

QUESTIONS

Registration and General Questions
ASPPA Customer Support
703.516.9300
[email protected]

Please Note: All members of the media must register as such by contacting Ryan Shucard at [email protected], or by calling 703-516-9300 ex. 130.