{"id":5545,"date":"2013-08-16T08:37:59","date_gmt":"2013-08-16T15:37:59","guid":{"rendered":"http:\/\/www.keytlaw.com\/azllclaw\/?p=5545"},"modified":"2015-11-01T09:01:09","modified_gmt":"2015-11-01T16:01:09","slug":"tax-consequences","status":"publish","type":"post","link":"https:\/\/www.keytlaw.com\/azllclaw\/2013\/08\/tax-consequences\/","title":{"rendered":"Tax Consequences of Break-Ups of Entities Taxed as Partnerships"},"content":{"rendered":"

For those of you who are tax nerds (like me and my son LLC attorney and former CPA Richard C. Keyt) here is a new article that will keep you on the edge of your seat.\u00a0 Many LLCs are taxed as partnerships and are subject to the same federal income tax rules as partnerships.\u00a0 The article is “Tax Consequences of Partnership Break-Ups: A Primer on Partnership Sales and Liquidations<\/strong><\/em><\/a>.”\u00a0 Here is the abstract:<\/p>\n

\n

This Article is a practical exploration of the tax consequences of the alternatives for reducing a partner\u2019s interest: by sale or by a liquidation distribution. Partnerships and limited liability companies do not last forever. Indeed, there comes a point in the life of many partnerships when it is time to retire or to eliminate the interest of one or more partners. There are essentially two forms of transactions for reducing or terminating the interest of a partner: a sale of the partner\u2019s interest to another partner or a third party or a distribution from the partnership in liquidation of the partner\u2019s interest. In some cases the economic effect of a sale or distribution will be the same. The binary nature of this choice, however, is deceptively simple. The variable tax consequences inherent in sales and liquidations of a partner\u2019s interest raise some of the most complex issues in tax law that involve both technical and numerical challenges. In addition, although these issues arise at the reduction or termination of an interest, planning at the formation of a partnership is critical to resolution of questions about the termination of a partner\u2019s interest. With examples, the Article is an attempt to guide the practitioner through an analysis of the statutory and regulatory rules affecting the taxation of sales and liquidation of a partner\u2019s interest looking at the tax consequences to both the partners and the partnership. Although the Article is not an attempt to achieve the impossible \u2014 simplifying the excruciatingly complex analysis \u2014 the article tries to provide an analytical foundation for the myriad of difficult questions that arise on the context of removing a partner\u2019s interest.<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"

For those of you who are tax nerds (like me and my son LLC attorney and former CPA Richard C. Keyt) here is a new article that will keep you on the edge of your seat.\u00a0 Many LLCs are taxed as partnerships and are subject to the same federal income tax rules as partnerships.\u00a0 The article is “Tax Consequences of Partnership Break-Ups: A Primer on Partnership Sales and Liquidations.”\u00a0 Here is the abstract: This Article is a practical exploration of the tax consequences of the alternatives for reducing a partner\u2019s interest: by sale or by a liquidation distribution. Partnerships and limited liability companies do not last forever. Indeed, there comes a point in the life of many partnerships when it is time to retire or to eliminate the interest of one or more partners. There are essentially two forms of transactions for reducing or terminating the interest of a partner: a sale of the partner\u2019s interest to another partner or a third party or a distribution from the partnership in liquidation of the partner\u2019s interest. In some cases the economic effect of a sale or distribution will be the same. The binary nature of this choice, however, is deceptively simple. The variable tax consequences inherent in sales and liquidations of a partner\u2019s interest raise some of the most complex issues in tax law that involve both technical and numerical challenges. In addition, although these issues arise at the reduction or termination of an interest, planning at the formation of a partnership is critical to resolution of questions about the termination of a partner\u2019s interest. With examples, the Article is an attempt to guide the practitioner through an analysis of the statutory and regulatory rules affecting […]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[38],"tags":[],"class_list":["post-5545","post","type-post","status-publish","format-standard","hentry","category-tax-issues"],"yoast_head":"\nTax Consequences of Break-Ups of Entities Taxed as Partnerships - Arizona LLC Law %<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.keytlaw.com\/azllclaw\/2013\/08\/tax-consequences\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Consequences of Break-Ups of Entities Taxed as Partnerships\" \/>\n<meta property=\"og:description\" content=\"For those of you who are tax nerds (like me and my son LLC attorney and former CPA Richard C. Keyt) here is a new article that will keep you on the edge of your seat.\u00a0 Many LLCs are taxed as partnerships and are subject to the same federal income tax rules as partnerships.\u00a0 The article is “Tax Consequences of Partnership Break-Ups: A Primer on Partnership Sales and Liquidations.”\u00a0 Here is the abstract: This Article is a practical exploration of the tax consequences of the alternatives for reducing a partner\u2019s interest: by sale or by a liquidation distribution. Partnerships and limited liability companies do not last forever. Indeed, there comes a point in the life of many partnerships when it is time to retire or to eliminate the interest of one or more partners. There are essentially two forms of transactions for reducing or terminating the interest of a partner: a sale of the partner\u2019s interest to another partner or a third party or a distribution from the partnership in liquidation of the partner\u2019s interest. In some cases the economic effect of a sale or distribution will be the same. The binary nature of this choice, however, is deceptively simple. The variable tax consequences inherent in sales and liquidations of a partner\u2019s interest raise some of the most complex issues in tax law that involve both technical and numerical challenges. In addition, although these issues arise at the reduction or termination of an interest, planning at the formation of a partnership is critical to resolution of questions about the termination of a partner\u2019s interest. With examples, the Article is an attempt to guide the practitioner through an analysis of the statutory and regulatory rules affecting [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.keytlaw.com\/azllclaw\/2013\/08\/tax-consequences\/\" \/>\n<meta property=\"og:site_name\" content=\"Arizona LLC Law\" \/>\n<meta property=\"article:publisher\" content=\"http:\/\/www.facebook.com\/keytlaw\" \/>\n<meta property=\"article:author\" content=\"http:\/\/www.facebook.com\/keytlaw\" \/>\n<meta property=\"article:published_time\" content=\"2013-08-16T15:37:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-11-01T16:01:09+00:00\" \/>\n<meta name=\"author\" content=\"Richard Keyt\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Richard Keyt\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2013\\\/08\\\/tax-consequences\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2013\\\/08\\\/tax-consequences\\\/\"},\"author\":{\"name\":\"Richard Keyt\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#\\\/schema\\\/person\\\/9d6c74d30296559f95e238fa25182391\"},\"headline\":\"Tax Consequences of Break-Ups of Entities Taxed as Partnerships\",\"datePublished\":\"2013-08-16T15:37:59+00:00\",\"dateModified\":\"2015-11-01T16:01:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2013\\\/08\\\/tax-consequences\\\/\"},\"wordCount\":363,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#organization\"},\"articleSection\":[\"Tax Issues\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2013\\\/08\\\/tax-consequences\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2013\\\/08\\\/tax-consequences\\\/\",\"url\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2013\\\/08\\\/tax-consequences\\\/\",\"name\":\"Tax Consequences of Break-Ups of Entities Taxed as Partnerships - Arizona LLC Law %\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#website\"},\"datePublished\":\"2013-08-16T15:37:59+00:00\",\"dateModified\":\"2015-11-01T16:01:09+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2013\\\/08\\\/tax-consequences\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2013\\\/08\\\/tax-consequences\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2013\\\/08\\\/tax-consequences\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax Consequences of Break-Ups of Entities Taxed as Partnerships\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#website\",\"url\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/\",\"name\":\"Arizona LLC Law\",\"description\":\"Information about Forming & Operating Arizona LLCs\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#organization\",\"name\":\"KEYTLaw, LLC\",\"url\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/wp-content\\\/uploads\\\/logo.png\",\"contentUrl\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/wp-content\\\/uploads\\\/logo.png\",\"width\":500,\"height\":500,\"caption\":\"KEYTLaw, LLC\"},\"image\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"http:\\\/\\\/www.facebook.com\\\/keytlaw\",\"https:\\\/\\\/x.com\\\/azestateplanner\",\"http:\\\/\\\/www.linkedin.com\\\/pub\\\/richard-keyt\\\/5\\\/a88\\\/a30\\\/\",\"https:\\\/\\\/www.youtube.com\\\/user\\\/keytlaw\"],\"description\":\"We are Arizona attorneys who have formed 9,000+ Arizona LLCs. 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