About
Join us at the Deloitte Tax Accounting of UP-Cs and Partnership Structures training from August 16-17, 2022 in Nashville, TN. Our exclusive course will focus on income tax fundamentals for partnerships and common subchapter K pitfalls relating to complex partnership structures including:
- Targeted and waterfall allocations
- Profit interests
- Corporate joint-ventures
- Multi-tiered partnerships, UP-Cs and TRAs
Participants will also learn about current ASC 740 technical issues related to partnership accounting, including outside basis calculations, valuation allowances, stock compensation and Sec 163(j) interest limitations in partnership structures.
Reserve your spot now – space is limited!
Benefits
Learn and earn
Participants may qualify for 13.5 accounting and tax credits with our course. Deloitte specialists will be leading sessions, sharing insights, and answering your questions.
Grow your network
We’ll have a welcome reception the evening of Monday, Aug, 15 following check-in and another get-together after the first day of training on Tuesday, Aug. 16. Network and share leading practices with peers and Deloitte leaders. All attendees are welcome to attend.
Advance your expertise
Our 12-hour course is designed to focus on tax accounting behind complex partnership structures, joint ventures, UP-Cs, and TRAs.
Agenda and pricing
8:30 AM – 5:30 PM CT
- Intro to Partnerships:
- Formation
- Capital Accounts
- Targeted vs. Waterfall Allocations
- Revaluations
- Basis Step-Ups
- Intro to Umbrella Partnership C-Corporations (UP-C)
- Intro to Tax Receivable Agreements (TRAs)
- Intro to Income tax accounting for partnerships
9:00 AM – 1:00 PM CT
- UP-C Structure considerations of:
- Valuation allowances
- Stock Compensation
- PubCo’s outside basis in Operating Partnership(s)
- IRC Section 163(j) : Application to Partnership Structures
- Multi-tiered Partnership Structures
- Non-compensatory Options
- Transaction Costs and Subchapter K
Meals
Breakfast and lunch will be provided on Tuesday and Wednesday. You will have the opportunity to select dietary needs during registration.
Receptions
There will be a welcome reception on Monday, August 15 from 6:00PM – 7:30PM CT and a networking reception on Tuesday, August 16 from 5:30PM CT – 6:30PM CT. All attendees are welcome to join.
Pricing
The cost of the course is $1,800.
Particpants are responsible for tuition fee, transportation, hotel, and incidentals. Tuition fee includes training materials, breakfast, lunch, and refreshments.
Payment
Registration is payable by credit card only (American Express, Discover, Master Card, or Visa).
Deloitte's taxpayer ID #: 86-1065772
Cancellation
If participant cancels on or before Tuesday, July 26, 2022, registration fees will be fully refunded.
If participant cancels after Tuesday, July 26, 2022, no refund is available.
CPE credit
This event may qualify you for CPE credits.
Learn more
For conference questions, contact:
Deloitte Tax Accounting Conference
Conference contact
Deloitte Meeting and Event Services
Registration
Meet the deans
Jay Morris
Tax Partner
National Leader – Tax Accounting & Provisions Competency
Deloitte Tax LLP
Samantha Pietsch
Tax Managing Director
National Tax Accounting Group
Deloitte Tax LLP
Accommodations
August 16 – 17, 2022
Grand Hyatt Nashville
1000 Broadway
Nashville, TN 37203
$275 per night, taxes and fees
Check-in is on Monday, August 15
Check-in time: 4:00PM CT
Check-out is on Wednesday, August 17
Check-out time: 11:00AM CT
Note: A limited number of rooms are being held at the conference hotel. Reservations will be confirmed on a first-come, first-served basis. Please do not contact the hotel directly. Deloitte Meeting and Event Services will manage all reservations based on your online registration. Your registration email will serve as a hotel confirmation. Participants are responsible for paying for accommodations directly to the hotel at check-out.
