Course Information

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Charging Orders: Some of What Practitioners Ought to Know
Author: CCH Tax Law Editors with Contributing Authors

Description:
As a compromise mechanism, the charging order is not entirely satisfactory to anyone involved. Still, it is a fixture of partnership/LLC law that needs to be understood. Charging Orders: Some of What Practitioners Ought to Know will review the history of the charging order, the language employed in various acts, the rights of the holder of a charging order vis-à-vis the partnership, and the foreclosure of the charging order.

It will also address redemption of the charging order, the tax treatment of payments under a charging order, the Albright and Ehmann decisions, limits on payments made pursuant to the charging order, and other topics.

Course Details:
Price:  $24.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Basic
CTEC course number:  1075-CE-4982
Course was last updated on:  05/08/2007
Technical Requirements:
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Credit Available For: Units
CPE 2.00 CPE
CTEC California 2.00 CE
Enrolled Agent (Accepted by the IRS) 2.00 CPE
QAS 2.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.