EA Exam Course: Partnership Distributions: Retiring/Deceased Partners, Final K-1, Buy-Sell Buyouts
Автор: Enrolled Angel
Загружено: 2026-03-03
Просмотров: 4
Описание:
EA Exam Prep Course — Part 2: Businesses
Unit 2.11: Partnership Distributions
Lesson 6: Deceased or Retiring Partners: Distribution Treatment, Closing the Tax Year, and Buy-Sell Buyouts
0:00 Intro
0:05 Distribution vs Guaranteed payment
0:33 Until liquidated
1:02 Death: Tax Year
1:31 Section 4
1:57 Buy-sell agreement
2:25 Distribution Basics
2:55 Practice Questions
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