Attorneys will learn partnership taxation fundamentals, including entity versus aggregate theory, distribution rules, basis calculations, and strategic planning techniques for minimizing tax liability.
Attorneys will gain practical skills for structuring tax-efficient distributions, avoiding disguised sale characterization, and drafting partnership agreements with precise terminology for optimal tax treatment.
Attorneys will learn partnership taxation fundamentals, including entity versus aggregate theory, distribution rules, basis calculations, and strategic planning techniques for minimizing tax liability.
Attorneys will gain practical skills for structuring tax-efficient distributions, avoiding disguised sale characterization, and drafting partnership agreements with precise terminology for optimal tax treatment.
Agenda
Session 1
Fundamentals of Partnership Taxation and Entity Theory
Session 2
Partnership Structure and Pass-Through Taxation Framework
Session 3
Distinguishing Partnership Distributions from Income Allocations
Session 4
Tax Implications of Cash and Property Distributions
Session 5
Strategic Distribution Planning to Minimize Taxes
Session 6
Partner Basis Impact on Distribution Tax Treatment
Session 7
Break
Session 8
Disguised Sales and Mixing Bowl Transaction Strategies
Session 9
Debt Allocations and Their Distribution Impact
Session 10
Advanced Issues: New Regulations and Disclosure Requirements
Session 11
Liquidating Distributions and Professional Partnership Planning
Session 12
Case Studies: Structuring Tax-Efficient Partnership Distributions
2:00 pm - 2:10 pm EST
Capell Barnett Matalon & Schoenfeld LLP
This opening session establishes the foundational difference between corporate and partnership taxation, exploring entity versus aggregate theory. Participants will learn how basis rules function and why understanding whose basis applies is essential to proper tax treatment.
Capell Barnett Matalon & Schoenfeld LLP
2:10 pm - 2:20 pm EST
Capell Barnett Matalon & Schoenfeld LLP
Dive into the IRS rules governing partnership structures and the advantages of pass-through taxation at the partner level. Key concepts including partnership interests, capital accounts, and the general rules under Sections 731 and 732 will be examined.
Capell Barnett Matalon & Schoenfeld LLP
2:20 pm - 2:30 pm EST
Capell Barnett Matalon & Schoenfeld LLP
This session clarifies the critical distinction between distributions and allocations and how each affects a partner’s tax position. Participants will learn how distributions reduce outside basis while allocations of income increase it.
Capell Barnett Matalon & Schoenfeld LLP
2:30 pm - 2:40 pm EST
Capell Barnett Matalon & Schoenfeld LLP
Explore the differing tax treatments of cash versus property distributions and when taxable events occur. The session covers basis calculations, adjustments, gain recognition triggers, and how guaranteed payments differ from standard distributions.
Capell Barnett Matalon & Schoenfeld LLP
2:40 pm - 2:50 pm EST
Capell Barnett Matalon & Schoenfeld LLP
Learn strategic approaches to minimize tax liability through careful distribution planning. Special rules for marketable securities and holding period considerations will be addressed to optimize tax outcomes.
Capell Barnett Matalon & Schoenfeld LLP
2:50 pm - 3:00 pm EST
Capell Barnett Matalon & Schoenfeld LLP
Understand the interplay between outside basis and inside basis and how each affects taxable income. This session covers Section 754 elections and the planning opportunities they create for basis adjustments.
Capell Barnett Matalon & Schoenfeld LLP
3:00 pm - 3:10 pm EST
Capell Barnett Matalon & Schoenfeld LLP
A short intermission allowing participants to refresh before diving into advanced tax planning strategies. Use this time to review notes and prepare questions for the remaining sessions.
Capell Barnett Matalon & Schoenfeld LLP
3:10 pm - 3:20 pm EST
Capell Barnett Matalon & Schoenfeld LLP
Examine Section 707 disguised sale rules and the critical two-year presumption for related transfers. Mixing bowl transactions and the seven-year recognition period for contributed property with built-in gain are thoroughly analyzed.
Capell Barnett Matalon & Schoenfeld LLP
3:20 pm - 3:30 pm EST
Capell Barnett Matalon & Schoenfeld LLP
Partnership liabilities under Section 752 significantly impact basis calculations and distribution consequences. This session explores recourse versus nonrecourse debt, economic risk of loss, and debt-financed distribution strategies.
Capell Barnett Matalon & Schoenfeld LLP
3:30 pm - 3:45 pm EST
Capell Barnett Matalon & Schoenfeld LLP
Review the finalized IRS regulations addressing basis-shifting transactions and their current suspended status under Executive Order 2025-23. Despite regulatory pullback, learn how the IRS retains authority to challenge abusive situations through economic substance doctrine.
Capell Barnett Matalon & Schoenfeld LLP
3:45 pm - 4:00 pm EST
Capell Barnett Matalon & Schoenfeld LLP
Section 736 divides liquidating payments into two critical categories with significant tax implications. Learn why terminology in agreements is critical and how professional partnerships can leverage Section 736(a) treatment for substantial tax benefits.
Capell Barnett Matalon & Schoenfeld LLP
4:00 pm - 4:10 pm EST
Capell Barnett Matalon & Schoenfeld LLP
Real-world examples including Clark v. Raymond demonstrate common traps in distribution structuring. Participants will learn best practices for drafting partnership agreements and avoiding qualified income offset pitfalls.
Capell Barnett Matalon & Schoenfeld LLP
SESSION I
Deposing trucking company personnel…
SESSION II
Defending the Company. Effective Deposition …
SESSION III
Defending the Company. Effective Deposition …
SESSION IV
Defending the Company. Effective Deposition …
2:00 – 3:00 PM EST
In trucking accident litigation, plaintiff attorneys must strategically depose key company personnel to uncover negligence, regulatory violations, and systemic misconduct.
This session provides practical deposition strategies to hold carriers accountable and maximize case value. From frontline drivers to senior executives, attendees will learn how to ask precise questions that expose operational lapses, reveal liability patterns, and strengthen plaintiff claims.
Participants will gain tools to challenge unsafe company cultures, evaluate inadequate training and hiring, and document compliance gaps that often lead to catastrophic incidents.
2:00 – 3:00 PM EST
In trucking accident litigation, plaintiff attorneys must strategically depose key company personnel to uncover negligence, regulatory violations, and systemic misconduct.
This session provides practical deposition strategies to hold carriers accountable and maximize case value. From frontline drivers to senior executives, attendees will learn how to ask precise questions that expose operational lapses, reveal liability patterns, and strengthen plaintiff claims.
Participants will gain tools to challenge unsafe company cultures, evaluate inadequate training and hiring, and document compliance gaps that often lead to catastrophic incidents.
2:00 – 3:00 PM EST
In trucking accident litigation, plaintiff attorneys must strategically depose key company personnel to uncover negligence, regulatory violations, and systemic misconduct.
This session provides practical deposition strategies to hold carriers accountable and maximize case value. From frontline drivers to senior executives, attendees will learn how to ask precise questions that expose operational lapses, reveal liability patterns, and strengthen plaintiff claims.
Participants will gain tools to challenge unsafe company cultures, evaluate inadequate training and hiring, and document compliance gaps that often lead to catastrophic incidents.
2:00 – 3:00 PM EST
In trucking accident litigation, plaintiff attorneys must strategically depose key company personnel to uncover negligence, regulatory violations, and systemic misconduct.
This session provides practical deposition strategies to hold carriers accountable and maximize case value. From frontline drivers to senior executives, attendees will learn how to ask precise questions that expose operational lapses, reveal liability patterns, and strengthen plaintiff claims.
Participants will gain tools to challenge unsafe company cultures, evaluate inadequate training and hiring, and document compliance gaps that often lead to catastrophic incidents.
speakers
A 2013 graduate of the Gerry Spence Trial Lawyers College in Dubois, Wyoming, Joe is rated AV Preeminent™ by Martindale-Hubbell — the highest peer rating for exceptional legal ability and ethics. He is among the first nine attorneys nationwide to earn board certification in Truck Accident Law from the National Board of Trial Advocacy.
Joe received the Roadway Safety Award from the American Association for Justice (AAJ) for his commitment to improving highway safety. He currently serves as Co-Chair of the Academy of Truck Accident Attorneys (ATAA) Safety Committee, advocating for higher safety standards across the trucking industry.
Joe serves on the faculty of the AAJ Advanced Trial Advocacy College: Litigating Truck Collision Cases (2015 & 2024). He is an active member of AAJ’s Trucking Litigation Group and sits on the Board of Regents for the Academy of Truck Accident Attorneys.
Joe frequently consults and co-counsels on complex commercial truck cases. His proven track record includes numerous successful trials against motor carriers and truck leasing companies — delivering justice for victims of commercial vehicle accidents.
A 2013 graduate of the Gerry Spence Trial Lawyers College in Dubois, Wyoming, Joe is rated AV Preeminent™ by Martindale-Hubbell — the highest peer rating for exceptional legal ability and ethics. He is among the first nine attorneys nationwide to earn board certification in Truck Accident Law from the National Board of Trial Advocacy.
Joe received the Roadway Safety Award from the American Association for Justice (AAJ) for his commitment to improving highway safety. He currently serves as Co-Chair of the Academy of Truck Accident Attorneys (ATAA) Safety Committee, advocating for higher safety standards across the trucking industry.
Joe serves on the faculty of the AAJ Advanced Trial Advocacy College: Litigating Truck Collision Cases (2015 & 2024). He is an active member of AAJ’s Trucking Litigation Group and sits on the Board of Regents for the Academy of Truck Accident Attorneys.
Joe frequently consults and co-counsels on complex commercial truck cases. His proven track record includes numerous successful trials against motor carriers and truck leasing companies — delivering justice for victims of commercial vehicle accidents.
A 2013 graduate of the Gerry Spence Trial Lawyers College in Dubois, Wyoming, Joe is rated AV Preeminent™ by Martindale-Hubbell — the highest peer rating for exceptional legal ability and ethics. He is among the first nine attorneys nationwide to earn board certification in Truck Accident Law from the National Board of Trial Advocacy.
Joe received the Roadway Safety Award from the American Association for Justice (AAJ) for his commitment to improving highway safety. He currently serves as Co-Chair of the Academy of Truck Accident Attorneys (ATAA) Safety Committee, advocating for higher safety standards across the trucking industry.
Joe serves on the faculty of the AAJ Advanced Trial Advocacy College: Litigating Truck Collision Cases (2015 & 2024). He is an active member of AAJ’s Trucking Litigation Group and sits on the Board of Regents for the Academy of Truck Accident Attorneys.
Joe frequently consults and co-counsels on complex commercial truck cases. His proven track record includes numerous successful trials against motor carriers and truck leasing companies — delivering justice for victims of commercial vehicle accidents.
Capell Barnett Matalon & Schoenfeld LLP
Robert S. Barnett, JD, Masters (Taxation), CPA., is a founding partner of Capell Barnett Matalon & Schoenfeld LLP, Attorneys at Law. His practice is highly concentrated in the areas of taxation, trusts, estates, corporate and partnership law, and charitable planning. Mr. Barnett frequently assists clients in structuring financial transactions, charitable gifts and applies creative and practical solutions to tax, estate, and business planning.
Capell Barnett Matalon & Schoenfeld LLP
Robert S. Barnett, JD, Masters (Taxation), CPA., is a founding partner of Capell Barnett Matalon & Schoenfeld LLP, Attorneys at Law. His practice is highly concentrated in the areas of taxation, trusts, estates, corporate and partnership law, and charitable planning. Mr. Barnett frequently assists clients in structuring financial transactions, charitable gifts and applies creative and practical solutions to tax, estate, and business planning.
Plans
| Access type | Individual Purchase | Basic | Premium Most Popular | Corporate CLE Plan |
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| Price |
$95 – $245
Price varies based
on the course duration of 1 to 3+ hours |
$395/year
One-time purchase
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$495/year
One-time purchase
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Custom
based on firm size
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| Access type | Pay per class | Unlimited annual access | Unlimited annual access | Unlimited access for all firm members |
| Number of Available Webinars | 1 | 1,000+ | 1,000+ | 1,000+ |
| Number of New Webinars Added Yearly | Limited | 500+ | 500+ | 500+ |
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Special credits (Ethics, Elimination of Bias, etc.) |
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| Access type |
Pay per class |
|---|---|
| Number of Available Webinars | 1 |
| Number of New Webinars Added Yearly | Limited |
| Earn "Live" CLE credit |
|
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Ability to Ask Questions During the Presentation via a Chat Box |
|
| Attend "Live" Re-Broadcasts |
|
| Exclusive Partner Webinars & Events | |
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Special credits (Ethics, Elimination of Bias, etc.) |
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| Instant Certificates After Completion | |
| Personalized CLE Platform | |
| Live Conferences | |
| Bootcamps |
Why Attend
Being an attorney is hard enough without the bookkeeping/IOLTA nonsense. Ready to keep more of what you earn? Whether you’re launching a new law practice or been in your own practice for forty years, this program is your roadmap to slashing your tax bill and building real wealth. Want to write off that second home, or discover how to deduct your vacation? In this dynamic, eye-opening session, civil and criminal tax controversy attorney Eric Green will walk you through often-overlooked strategies to dramatically cut taxes, increase deductions, and protect your law practice from IRS audit adjustments. You’ll walk away armed with actionable insights you can put to work immediately and easily earn back 8-10X what you invested in this seminar!
The program will cover not just how to deduct these expenses but what documentation you need to maintain to make sure you are audit proof if Uncle Sam comes calling!
In this new expanded webinar, Eric and Leighanne will review other benefits like converting your practice to an S Corporation, retirement planning and discuss apps that can help tie all this together and make your record keeping a breeze!
Who Should Attend:
Don’t miss this opportunity to transform the way you think about taxes—and take home the tools you need to save thousands year after year.
Key topics to be discussed:
Closed-captioning available
2025-09-05 13:00:00
This program begins with the foundations of generative AI, introducing large language models and transformer architecture, then moves into practical applications for legal professionals. Participants will learn how to design and deploy custom GPTs in OpenAI and build agent-based automations in Microsoft Copilot, both of which enable legal teams to streamline repetitive work across transactional matters, litigation management, and broader legal operations. The program also highlights how to use OpenAI projects and Microsoft’s integrated tools to scale and organize AI-driven efficiencies across the legal function.
Key topics to be discussed:
Date / Time: December 19, 2025
Closed-captioning available
2025-10-30 14:00:00
Session I – Considerations: Revocable vs. Irrevocable – Georgia Bender
In this session, attorney Georgia Bender will present a brief analysis of the structures and considerations involved in revocable and irrevocable trusts and when each type of trust may be appropriate. Next, Ms. Bender will go into a broad discussion of revocable trusts and the advantages they bring in flexibility of administration, probate avoidance, and estate tax planning. She’ll then review who might be an ideal candidate for this type of trust.
Key topics to be discussed:
Session II – Irrevocable Trusts and Trust Administration – Joseph Donohue
In this session, Attorney Joseph Donohue will review four common types of irrevocable trusts and the contexts in which they are best used. Next, Mr. Donohue will offer some helpful drafting tips for trusts. Lastly, he will dive into topics surrounding trust administration from tax reporting to key phases, avoiding trust contests, and drafting documents to protect your fiduciary clients.
Key topics to be discussed:
Date / Time: December 11, 2025
Closed-captioning available
2026-03-30 14:00:00
FAQ
Yes — the Basic Unlimited Pass gives members access to all online live, replay, and on-demand CLEs, excluding only the live conferences. With the Premium Unlimited Pass, members receive access to over 11 multi-day live conferences as well.
Yes — myLawCLE is an officially accredited CLE provider and seeks CLE approval in all 50 states. Our live webinars, on-demand programs, and replays meet or exceed state bar requirements, ensuring your CLE credits are fully recognized wherever you practice.
Yes — after completing the CLE webinar, attendees select their state for CLE credit and fill out an online evaluation form. Once submitted, a CLE certificate is emailed to them and uploaded to their dashboard.
Yes — myLawCLE develops CLE programs meeting all required CLE types, including mental health, ethics, professionalism, technology, substance abuse, and elimination of bias.
myLawCLE maintains all CLE programs in its library for 12 months following the original broadcast date. Attendees can access any program that remains available in the system during this period.
Yes — all of myLawCLE’s programs are originally broadcast live, with a chat box available for attendees to submit questions during the webinar. Additionally, replays and on-demand versions offer email correspondence with the presenters for any follow-up questions.
Expand Your Legal Expertise
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
Formats
