Direct Participation Programs - Videos & Lessons

About This Chapter

In this chapter, you can review DPPs (Direct Participation Programs). Our flexible study option prepares you to answer exam questions on key aspects of DPPs, and it can also be used as a professional reference or development tool.

Direct Participation Programs - Chapter Summary

This chapter begins with the fundamentals of DPPs: their structures, risks, and advantages. Once you've mastered the basics, you'll move on to the tax treatment of DPPs and the associated implications. By the end of the chapter you will be able to:

Describe various DPPs, including limited partnerships and limited liability companies
Analyze the tax liability of DPPs
Detail metrics used in the evaluation of DPPs

This chapter brings together concise definitions and illustrative examples to help you retain what you study. Since the chapter is self-paced, you determine how little or how much time you need to spend on each lesson. Use your dashboard to see how much you've mastered and what you still need to work on.

5 Lessons in Chapter 15: Direct Participation Programs

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1. Direct Participation Programs (DPPs): Types, Risks & Advantages

Direct participation programs are companies where small investors can make direct investments in different businesses. They are unregulated and can be high risk, but allow investors direct participation in the rewards of the business.

2. Structures of Direct Participation Programs (DPPs)

This lesson deals with different structures and characteristics of direct participation programs (DPPs). Learn about the roles and duties of general partners and limited partners and tax pass-through exemption.

3. Direct Participation Programs (DPPs): Tax Treatment & Implications

This lesson deals with the tax implications and tax treatment of DPPs. Learn tax benefits of DPPs such as pass-through, the non-taxable return of capital and depletion benefits.

4. Types of Direct Participation Program (DPP) Offerings

In this lesson, you'll learn about direct participation programs and their different types of offerings as well as the regulatory rules that govern them.

5. Evaluating Direct Participation Programs (DPPs)

This lesson deals with the evaluation of direct participation programs. Learn to evaluate direct participation programs on the basis of economic soundness, profitability, expertise, objectives, costs, and other factors.

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