K-1 & Pass-through Series: Capital Gains on Schedule D — What’s the Cash Impact? скачать в хорошем качестве

K-1 & Pass-through Series: Capital Gains on Schedule D — What’s the Cash Impact?

Capital gains look straightforward… until they aren’t. In this installment of our K-1 & Pass-Through Series, Linda Keith and Senior Credit Trainer David Stauffacher unpack one of the most misunderstood areas of tax return analysis: Schedule D capital gains and losses. You’ll learn: 🔹 What the IRS actually considers a capital asset 🔹 Why short-term gains are usually easier to analyze than long-term gains 🔹 The critical difference between gain/loss vs. proceeds when calculating cashflow 🔹 When capital gains may be considered recurring — and when they absolutely should not This session is especially valuable if you analyze: 🔹 Owner guarantors with K-1 income 🔹 High-net-worth or private banking clients 🔹 Borrowers with recurring asset sales or large portfolios As always, Linda and David emphasize consistent judgment, clear documentation, and examiner-safe analysis.