Section 1402(a)(13) of the Internal Revenue Code exempts “limited partners” from self-employment tax.  There has been significant recent litigation as to who constitutes a “limited partner” for purposes of this exception, including the Fifth Circuit’s decision earlier this year in Sirius Solutions. This panel will examine the current state of litigation on the limited partner exception, and the practical implications for partners.  Panelists will explore how taxpayers and practitioners are navigating this unsettled area in filing positions taken on the returns and potential refund claims.

Speakers:
Lee Meyercord | Holland & Knight
Victorica Glover | Deloitte

Moderator:
Terry Cuff | Loeb & Loeb LLP

Date: Thursday, July 23, 2026
Location: Via Zoom Webinar
Time: 12:00PM - 1:00PM
CLE Credit: 1 hour general CLE credit 


Price
CLE+ Members: Free
Taxation Section Members: FREE
LACBA Members: $15
Non-Members: $20

Once you have completed your LACBA registration, you will receive a confirmation email with further instructions for obtaining the webinar link. In order to receive participatory CLE credit, registrants must participate in the webinar via Zoom.  LACBA cannot provide CLE credit to those who only listen to the program audio by phone.  Individuals wishing to receive CLE credit must register independently.

Important Information:
Please log in to Zoom at least 10 minutes before the program time. You will receive a certificate of attendance via email in 7-10 business days.

The LACBA online event registration system supports registration for individual event participants 24 hours a day, seven days a week. For assistance with group/multiple registrations, or if you’d simply prefer to register by phone (with Visa, MasterCard or American Express), please call LACBA’s Member Services Department at (213) 896-6560 any time from 9:00 a.m. to 4:30 p.m. Monday through Friday. If you have questions about programs or program registration, you’re also welcome to contact Member Services by e-mail at: msd@lacba.org.  Full refunds issued only for registrations which are cancelled 48 hours in advance.

The Los Angeles County Bar Association is a State Bar of California MCLE approved provider. If this is a CLE event, the Los Angeles County Bar Association certifies that this activity has been approved for MCLE credit. CLE events will state the amount and type of credit offered in the calendar listing.