Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

1. A, B and C decide to form a partnership for the purpose of developing real pr

ID: 2543335 • Letter: 1

Question

1. A, B and C decide to form a partnership for the purpose of developing real property. A and B are wealthy individuals, with no particular real estate experience. C is an experienced developer. The parties agree that A and B will each contribute $1,000,000 to the venture, and that C will contribute his expertise. What tax consequences will result from formation of the venture under each of the following alternatives?

(a) In exchange for cash contributions of $1,000,000 apiece, A and B each receive a forty percent interest in the profits, losses and capital of the venture. In exchange for his future services C receives the remaining 20% interest in profits, losses and capital.

(b) In exchange for their cash contributions A and B each receive a 50% interest in capital and losses. Profits of the venture are divided 40% to A, 40% to B, and 20% to C.

Explanation / Answer

Interest = $500,000