I'm just curious how preparers are handling the new K-2 regulations.  I don't have any partnership or S-corps that have any foreign partners.  I'm sure i do have clients (whose individual returns I don't prepare) that have partners or shareholders that claim foreign tax credits on their personal returns.  I have read the changes on the IRS website but am still confused how to handle this situation on the entity's returns.  Just looking for any guidance or ideas how you guys are handling this.  Thanks