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The Meaning of “as such”: Imposing SECA Tax on Limited Partners
Contains material from Jan 2025
The Meaning of “as such”: Imposing SECA Tax on Limited Partners
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An update on the current state of examinations and litigation surrounding the limited partner exception to the Self-Employment Contributions Act (SECA), with an overview of the history and circumstances in which the limited partner exception applies and how to approach this issue during an audit.
Includes: Video Audio Slides
- Total Credit Hours:
- 1.00
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 2/28/2026
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The Meaning of “as such”: Imposing SECA Tax on Limited Partners (Jan 2025)
Lee Meyercord, Anthony Sacco
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Session 1 —67 mins 1.00
The Meaning of “as such”: Imposing SECA Tax on Limited Partners (Jan 2025)
An update on the current state of examinations and litigation surrounding the limited partner exception to the Self-Employment Contributions Act (SECA), with an overview of the history and circumstances in which the limited partner exception applies and how to approach this issue during an audit.
Originally presented: Dec 2024 Taxation Conference: Day 1 - Focus on Business Planning
Lee Meyercord,
Holland & Knight - Dallas, TX
Anthony Sacco,
IRS, Office of Chief Counsel - Washington, DC