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Returning Member
posted Mar 7, 2021 7:15:17 AM

Investment Club Dissolution

Our investment club was dissolved last year, and stock was distributed to members. I am aware of how to transfer partnership basis to the individual stocks.

 

The question I have is how to record the disposition - there does not seem to be an option that corresponds to this scenario.

 

Suggestions?

0 2 2023
2 Replies
Expert Alumni
Mar 9, 2021 5:30:44 AM

This would be a change in capital for each investment club member, i.e., a reduction to the capital account for all investment club members.  The other side of this would be a reduction in the assets of the investment club which should end at a zero balance.

Returning Member
Mar 9, 2021 5:41:24 AM

Thanks.

 

I'm OK with the accounting. The question is how to enter the disposition in TT. The two choices are a taxable or non-taxable event, and if you look at the worksheet, non-taxable is equated with a gift.

 

Since the IRS guidelines are that a distribution of stock shares to members in the dissolution of a stock club does not constitute a taxable event (share basis is adjusted up or down based on relative member and partnership bases) it's less than optimal to note this as a taxable event, albeit with 0 gain/loss.

 

I know it's only internal to TT, but I would like to align this entry as much as possible with the actual rules.

 

Thanks,

Harold