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Operating Agreements › Partnerships › Bipartisan Budget Act

Burr & Forman

Don’t Forget to Update Your Operating Agreement for Partnership Audit Rule Changes

Burr & Forman on

The Bipartisan Budget Act of 2015 enacted sweeping changes to the federal audit regime for entities taxed as partnerships. The new audit rules became effective for tax years beginning on or after January 1, 2018. For tax...more

Jaburg Wilk

Partnership Audit Rules Have Changed Under New Tax Law

Jaburg Wilk on

Congress enacted the Bipartisan Budget Act of 2015 (“BBA”) under which existing partnership audit rules have been replaced. The new BBA audit rules are broad and complex and effective for partnership tax returns filed for tax...more

Dickinson Wright

The New Partnership Audit Rules Are Coming, Have You Checked Your Operating Agreement?

Dickinson Wright on

At the end of 2015, the Bipartisan Budget Act of 2015, as amended (the “BBA”), was enacted into law, and will be effective for tax years beginning after 2017. Under the BBA, the rules relating to the audit of partnership tax...more

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