Course Overview
Attorneys will learn to apply target allocation methods, draft tax distributions, address qualified business income rules, and structure LLC agreements to achieve substantial economic effect under IRS partnership rules.
Attorneys will gain practical drafting skills across entity classification, special allocations, nonrecourse debt, profits interests, and transfer provisions to structure tax-compliant and tax-efficient LLC operating agreements.
Attorneys will learn to apply target allocation methods, draft tax distributions, address qualified business income rules, and structure LLC agreements to achieve substantial economic effect under IRS partnership rules.
Attorneys will gain practical drafting skills across entity classification, special allocations, nonrecourse debt, profits interests, and transfer provisions to structure tax-compliant and tax-efficient LLC operating agreements.
Agenda
Session 1
Entity Classification and Distribution Basics
Session 2
Substantial Economic Effect Rules
Session 3
The Target Allocation Method
Session 4
Partner's Interest, QBI Rules, and Transfers
Session 5
Partnership Terminations and Other Tax Provisions
1:00 pm - 1:20 pm EST
McCarter & English, LLP
Wilkin & Guttenplan, P.C.
This session covers entity classification, default rules and check-the-box elections, disregarded entities, and partnerships v. S corporations v. C corporations, then addresses distinguishing allocations and distributions, tax treatment of distributions, and drafting tax distributions.
McCarter & English, LLP
Wilkin & Guttenplan, P.C.
1:20 pm - 1:40 pm EST
McCarter & English, LLP
Wilkin & Guttenplan, P.C.
Attorneys examine allocation methods, substantiality, capital account maintenance, achieving economic effect, and qualified income offsets under the substantial economic effect rules governing partnership allocations.
McCarter & English, LLP
Wilkin & Guttenplan, P.C.
1:40 pm - 2:00 pm EST
McCarter & English, LLP
Wilkin & Guttenplan, P.C.
This session covers the explanation and examples of the target or forced allocation method, drafting options, addressing special allocations, deal terms, nonrecourse debt issues, and book v. tax allocations.
McCarter & English, LLP
Wilkin & Guttenplan, P.C.
2:10 pm - 2:40 pm EST
McCarter & English, LLP
Wilkin & Guttenplan, P.C.
Attorneys address partner’s interest in the partnership rules, qualified business income rules, drafting options for maximizing QBI deductions, and tax issues with respect to transfers including impact on allocations, sale v. retirement, PTP concerns, and basis adjustments.
McCarter & English, LLP
Wilkin & Guttenplan, P.C.
2:40 pm - 3:10 pm EST
McCarter & English, LLP
Wilkin & Guttenplan, P.C.
This session covers partnership terminations, withholding taxes, tax elections, tax reporting, partnership representative, profits interests explanation, comparison to capital interests, and drafting options.
McCarter & English, LLP
Wilkin & Guttenplan, P.C.
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.
McCarter & English, LLP
Jason D. Navarino is a Partner at McCarter & English, LLP, based in the firm’s Newark office, where he serves as a dual-functioning corporate and tax attorney. He advises a broad range of clients, from closely held businesses to large corporations, with respect to structuring and negotiating domestic and cross-border mergers, acquisitions, and joint ventures, always with an eye towards tax-efficiency and achieving critical business objectives. In addition to his M&A and joint venture work, Jason regularly assists clients in forming operating and investment partnerships and limited liability companies, negotiating debt and equity investments and commercial contracts, navigating ownership and management transitions, and dealing with wind-downs and dissolutions. In connection with his corporate practice, he advises clients on a wide array of transactional tax issues, with a focus on federal and state income tax-related planning, structuring, and compliance. His practice spans across numerous industries, including technology, insurance, media, manufacturing, real estate, fintech, blockchain, and cannabis. Jason also counsels nonprofit and tax-exempt organizations with respect to their formation, ongoing compliance, and transactions.
McCarter & English, LLP
Jason D. Navarino is a Partner at McCarter & English, LLP, based in the firm’s Newark office, where he serves as a dual-functioning corporate and tax attorney. He advises a broad range of clients, from closely held businesses to large corporations, with respect to structuring and negotiating domestic and cross-border mergers, acquisitions, and joint ventures, always with an eye towards tax-efficiency and achieving critical business objectives. In addition to his M&A and joint venture work, Jason regularly assists clients in forming operating and investment partnerships and limited liability companies, negotiating debt and equity investments and commercial contracts, navigating ownership and management transitions, and dealing with wind-downs and dissolutions. In connection with his corporate practice, he advises clients on a wide array of transactional tax issues, with a focus on federal and state income tax-related planning, structuring, and compliance. His practice spans across numerous industries, including technology, insurance, media, manufacturing, real estate, fintech, blockchain, and cannabis. Jason also counsels nonprofit and tax-exempt organizations with respect to their formation, ongoing compliance, and transactions.
Wilkin & Guttenplan, P.C.
Len Nitti is a Shareholder at Wilkin & Guttenplan, P.C., where he has been a member of the firm since 1999. Serving as Co-Practice Leader of the firm’s Real Estate Group, he advises a broad range of clients that includes closely held businesses, high-net-worth individuals, professional athletes, and real estate entities spanning affordable housing, qualified opportunity funds, green energy incentives, and urban real estate. His knowledge in federal and state taxation extends beyond compliance to encompass planning, research, and problem solving, with major areas of concentration in real estate, partnership, and state and local tax. He is also experienced in structuring complex transactions, coordinating voluntary disclosure agreements, developing exit strategies for real estate owners, and identifying tax savings opportunities and other financial incentives for clients.
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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| Bootcamps |
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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 |
|
|
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
2026-06-19 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
2026-06-05 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
