$199.00
Get a practical understanding of the tax consequences of buying or selling closely held business.In this topic we will discuss the tax implications associated with buying or selling different entity types. We will also discuss and contrast the different options involved in these transactions from the viewpoint of the seller and buyer to allow you to understand the different potential tax outcomes.
Date: 2020-03-26 Start Time: End Time:
Learning Objectives
Purchase or Sale of a C Corporation
• Asset vs. Equity Transactions
• Direct vs. Indirect Acquisitions
• Acquisition Vehicle for Indirect Acquisitions
• Complete vs. Partial Purchase or Sale
• Other Issues
• Section 382
• Section 1202
Purchase or Sale of an S Corporation
• Asset vs. Equity Transactions
• Section 338(h)(10) Election
• Section 336(e) Election
• Direct vs. Indirect Acquisitions
• Acquisition Vehicle for Indirect Acquisitions
• Complete vs. Partial
• Other Issues
• Section 382
• Availability of Reorganization Provisions
Purchase or Sale of a Partnership
• Asset vs. Equity Transactions
• Direct vs. Indirect Acquisitions
• Acquisition Vehicle for Indirect Acquisitions
• Complete vs. Partial
• Other Issues
• Section 751
Other Matters
• Due Diligence
• State Tax Issues
David Siegel, CPA-, Barry M. Weins, CPA, JD – Cherry Bekaert