Complex Partnership for Tax-Exempt Investors (Webinar Recording)

Tax-exempt organizations are investing in partnerships and other alternative investments in ever-increasing numbers, creating a host of unrelated business income (UBI) and foreign reporting issues. This webinar addresses a number of tax compliance and tax reporting issues that emanate from these investments, including debt financing and the implications of the “fractions rule”, use of blocker corporations, disposition of partnership interests and accounting for 751 assets, and issues arising from oil and gas investments, including depletion and intangible drilling costs.