K-1 & Pass-through Series: Credit a Guarantor with No Distributions? скачать в хорошем качестве

K-1 & Pass-through Series: Credit a Guarantor with No Distributions?

You’re reviewing K-1s and you hit a head-scratcher: The guarantor shows ownership… maybe even taxable income… but the distributions are zero. So do you give them any credit in personal/global cash flow? In this episode, Linda Keith and Dave Stauffacher break down what to look for before you decide “yes,” “no,” or “it depends:" Guaranteed payments vs. distributions (and why “guaranteed” is a misleading IRS word) Why taxable income ≠ cash flow (and how that trips up underwriting) What “no distributions” might actually signal: expansion, debt service, downturn, or discipline When the K-1 isn’t enough and you need the full entity return to see what’s behind the curtain How managers can coach newer analysts: when to follow the guideline… and when to ask better questions 📩 Have a question you want us to cover? Email experts@lendersonlinetraining.com 📞 Want help building consistent cash flow analysis across your team? lendersonlinetraining.com/talk