Business & Securities Law

FastTrack

Final Rule on Section 752 Partnership Recourse Liabilities

Credits Available
Credit Status Total
Alaska CLE Reciprocity 1 Total
Alabama CLE Approved 1 Total
Arkansas CLE Approved 1 Total
Arizona CLE Approved 1 Total
California CLE Approved 1 Total
Colorado CLE Approved 1 Total
Connecticut CLE Approved 1 Total
Delaware CLE Approved 1 Total
Florida CLE Approved 1 Total
Georgia CLE Approved 1 Total
Hawaii CLE Approved 1 Total
Iowa CLE Upon Request 1 Total
Idaho CLE Approved 1 Total
Illinois CLE Approved 1 Total
Indiana CLE Approved 1 Total
Kansas CLE Upon Request 1 Total
Louisiana CLE Upon Request 1 Total
Maine CLE Approved 1 Total
Minnesota CLE Approved 1 Total
Missouri CLE Approved 1.2 Total
Northern Mariana Islands CLE Approved 1 Total
Montana CLE Approved 1 Total
North Dakota CLE Upon Request 1 Total
Nebraska CLE Approved 1 Total
New Hampshire CLE Approved 1 Total
New Jersey CLE Approved 1.2 Total
New Mexico CLE Approved 1 Total
Nevada CLE Approved 1 Total
New York CLE Approved 1 Total
Ohio CLE Approved 1 Total
Oklahoma CLE Approved 1 Total
Oregon CLE Approved 1 Total
Pennsylvania CLE Approved 1 Total
Rhode Island CLE Upon Request 1 Total
South Carolina CLE Approved 1 Total
Tennessee CLE Approved 1 Total
Texas CLE Approved 1 Total
Utah CLE Approved 1 Total
Vermont CLE Approved 1 Total
Washington CLE Approved 1 Total
Wisconsin CLE Approved 1 Total
West Virginia CLE Approved 1.2 Total
Wyoming CLE Upon Request 1 Total
OnDemand
59 minutes
Glen Utzman
With Glen G. Utzman from Glen G. Utzman, Attorney at Law
Recorded February 27, 2025
Product ID 100511

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Overview

Clarify Which Partners Bear the Economic Risk of Loss

Get an overview of the final regulations regarding the allocation of partnership recourse liabilities under IRC Section 752. The course will cover key changes, including rules for overlapping risk, tiered partnerships, related parties, and the ordering rule. Hear practical guidance for attorneys advising clients on partnership matters. Protect your clients - register today!

  • Clarify the key provisions of the final regulations on partnership recourse liabilities.
  • Apply the new rules for allocating liabilities to various partnership structures.
  • Update partnership agreements to ensure compliance with the new rules.
  • Advise clients on the implications of the regulations for their businesses.

Abbreviated Agenda

  1. Key Provisions of the Final Regulations
    1. Overlapping Economic Risk of Loss (EROL)
    2. Tiered Partnerships
    3. Related Party Rules and Exceptions
    4. Ordering Rule
  2. Advising Clients on the Practical Implications of the New Rules
  3. Effective Dates, Transition Rules, and Open Issues
  4. Updating Partnership Agreements

Related Topics

Product ID 100511

Credit Details

Credits Available
Credit Status Total
Alaska CLE Reciprocity 1 Total
Alabama CLE Approved 1 Total
Arkansas CLE Approved 1 Total
Arizona CLE Approved 1 Total
California CLE Approved 1 Total
Colorado CLE Approved 1 Total
Connecticut CLE Approved 1 Total
Delaware CLE Approved 1 Total
Florida CLE Approved 1 Total
Georgia CLE Approved 1 Total
Hawaii CLE Approved 1 Total
Iowa CLE Upon Request 1 Total
Idaho CLE Approved 1 Total
Illinois CLE Approved 1 Total
Indiana CLE Approved 1 Total
Kansas CLE Upon Request 1 Total
Louisiana CLE Upon Request 1 Total
Maine CLE Approved 1 Total
Minnesota CLE Approved 1 Total
Missouri CLE Approved 1.2 Total
Northern Mariana Islands CLE Approved 1 Total
Montana CLE Approved 1 Total
North Dakota CLE Upon Request 1 Total
Nebraska CLE Approved 1 Total
New Hampshire CLE Approved 1 Total
New Jersey CLE Approved 1.2 Total
New Mexico CLE Approved 1 Total
Nevada CLE Approved 1 Total
New York CLE Approved 1 Total
Ohio CLE Approved 1 Total
Oklahoma CLE Approved 1 Total
Oregon CLE Approved 1 Total
Pennsylvania CLE Approved 1 Total
Rhode Island CLE Upon Request 1 Total
South Carolina CLE Approved 1 Total
Tennessee CLE Approved 1 Total
Texas CLE Approved 1 Total
Utah CLE Approved 1 Total
Vermont CLE Approved 1 Total
Washington CLE Approved 1 Total
Wisconsin CLE Approved 1 Total
West Virginia CLE Approved 1.2 Total
Wyoming CLE Upon Request 1 Total
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CLE

Agenda

All times are shown in

  1. Final Rule on Section 752 Partnership Recourse Liabilities

    1. Key Provisions of the Final Regulations
      1. Overlapping Economic Risk of Loss (EROL)
      2. Tiered Partnerships
      3. Related Party Rules and Exceptions
      4. Ordering Rule
    2. Advising Clients on the Practical Implications of the New Rules
    3. Effective Dates, Transition Rules, and Open Issues
    4. Updating Partnership Agreements

Who Should Attend

This update is designed for attorneys. Accountants, tax professionals, business partners, and paralegals will also benefit.

Speakers

Glen G Utzman
Glen G.
Utzman
Glen G. Utzman, Attorney at Law
Speaker bio
Glen G Utzman

Glen G. Utzman

Glen G. Utzman, Attorney at Law
Glen Utzman

, Attorney at Law, is an associate professor of accounting at the University of Idaho. He teaches the tax and business law courses in the College of Business and has taught in the College of Law at the University of Idaho. Mr. Utzman also has a law practice, practicing in the areas of taxation, estate planning, probate, corporate and partnership law. He has spoken to numerous tax and estate planning groups on limited liability companies and various related issues. Mr. Utzman is a licensed CPA, a member of the Idaho State Bar, and admitted to practice before the U.S. Tax Court. He earned his B.A. degree, with honors, from Washington State University, his J.D. degree from the University of Idaho College of Law and his LL.M. degree from New York University School of Law. Mr. Utzman continued his education through programs at both Southern Methodist University School of Law and Harvard Law School. 

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