During this session, legal professionals will gain an in-depth understanding of Section 754 elections and their role in partnership tax and estate planning practices.
This webinar will be available for purchase until March 4, 2026.
Subscribers have 10 days from the date of purchase to complete the webinar. After 10 days you will no longer have access to the webinar and will not be able to claim the CLE hours.If you have not paid your voluntary NSBA dues but would like to do so in order to receive discounted rates on webinars purchased through the portal (along with many other benefits), please visit https://nebar.site-ym.com/?page=JoinNSBA.
Nebraska MCLE #267097, 1.0 CLE Hours (OnDemand credit)
During this session, legal professionals will gain an in-depth understanding of Section 754 elections and their role in partnership tax and estate planning practices. Attendees will explore the strategic benefits and potential pitfalls of making a Section 754 election, including its implications for tax distributions and the transfer of partnership interests. Attorneys will also learn how to navigate and implement similar tax planning strategies for S Corporations, ensuring optimal tax outcomes for their clients.
Nathan Patterson, Koley Jessen P.C., L.L.O.
Nate Patterson is an attorney in the Estate, Business Succession, and Tax Department at Koley Jessen. Nate works closely with each client and their team of advisors to implement estate, business succession, and wealth and tax planning to ensure each client accomplishes their personal and financial objectives and leaves a lasting legacy. With hands-on experience operating and managing a family farm, he also provides “boots on the ground” expertise to agriculture clients and family businesses on planning matters specific to the ag industry.
If you have any questions for the presenter(s) of this webinar, please send your question via email to Allyson Felt at afelt@nebar.com. She will forward your question to the presenter(s), who will provide an answer promptly.
Active Nebraska attorneys are required to complete 10 hours of continuing legal education (CLE) each year. Two of those 10 hours must be in the field of professional responsibility (ethics). Nebraska attorneys may claim only 5 hours of distance-learning CLE per year. Webinars viewed on this portal are considered distance-learning. Under the new MCLE reporting process, the NSBA will report your attendance for this program, which will be automatically updated into your transcript. The NSBA has 30 days to report your hours to Nebraska MCLE, and your transcript may not update immediately. You are no longer able to log your own hours in your transcript; they must be reported by the sponsor.
For more information about Nebraska CLE requirements, see the MCLE Commission’s website at https://supremecourt.nebraska.gov/administration/attorneys/mandatory-continuing-legal-education-mcle. For questions about CLE requirements, your own CLE transcript, or about reporting CLE credit online, contact the Nebraska Supreme Court’s Attorney Services Division at (531) 510-3641.
For questions about the OnDemand Platform or the courses therein, contact the Nebraska State Bar Association at (402) 475-7091.