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“Partnership” Audit Rules: What you should think about when drafting LLC or Partnership agreements

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$20 for Members
$30 for Non-Members

60 minutes
Date Published

June 11, 2020


Westchester County Bar Association




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We are going to talk about what you need to think about in LLC or partnership agreements in order to take into account the new tax “partnership” audit rules. “Partnership” in this instance means anything treated as a partnership for U.S. federal income tax purposes. So most LLCs are “partnerships” for purposes of this talk. The discussion is very broad-brush. You won’t leave this talk an expert on these rules, but you should have a feeling for some of the pressure points it creates among partners or LLC members.

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Paul M. Millman, Esq.

Paul M. Millman has been practicing estate, tax and trust law as well as intellectual property and estate litigation, in his... Read More

Stephen Millman, Esq.

Stephen is a tax lawyer with many years of partnership tax experience. Stephen was a member of the American Law Institute... Read More

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Program Titles and Supporting Materials

This program contains the following components:

“Partnership” Audit Rules - Video
“Partnership” Audit Rules - Slide Handout
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