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The Bipartisan Budget Act: An Overview of Recent Changes to the Federal Partnership Audit Rules


Created on December 15, 2017




This course, presented by attorney Katherine Jordan of Chamberlain Hrdlicka, provides an overview of the changes to the federal partnership audit rules made by the Bipartisan Budget Act of 2015 ("BBA"), specifically the (i) substantive changes from TEFRA audits, (ii) procedural issues, including selection of a partnership representative, electing out of the BBA, the "push out" option, and modification, and (iii) issues for foreign partners in US partnerships.

Learning Objectives:

  1. Identify and comprehend recent changes to the partnership audit laws
  2. Successfully navigate BBA procedures
  3. Analyze potential issues for foreign partners under the BBA

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