Webinar: Buying and Selling a Business: Tax and Structuring Overview

WS110  |  Course  |  Intermediate  |  Scheduled

Description

One of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients,

Credits

Number of Credits Type of Credits
4.00 Taxes

Designed For

All practitioners who will be involved in the sale of a business

Prerequisites

A basic course in partnerships/LLCs; experience with C corporations

Highlights

  • An overview of the beginning of the process and documents for preliminary tax planning
  • Recognizing the need for due diligence in acquisitions, including checklists of important points
  • Deemed asset sales – §338 and §338(h)(10)
  • The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business
  • Allocating purchase price for tax advantage
  • Planning to avoid double taxation under the repeal of the General Utilities doctrine
  • Special problems and opportunities when an S corporation is the buyer or seller
  • Installment sale and interest issues
  • Avoiding tax pitfalls and recognizing tax planning opportunities
  • Unique issues in buying and selling LLC/partnership interests
  • Impact of the net investment income tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity
  • Individually owned goodwill

Objectives

  • Understand the CPA’s role in the beginning of the transaction and throughout the process
  • Identify the different tax consequences for various forms of acquired businesses
  • Identify the tax consequences for sellers of various forms of businesses, including the impact of the net investment income tax (NIIT) and the §199A pass-through deduction
  • Appreciate §338 and §338(h)(10) elections and the benefits of installment sales
  • Understand the impact of §§751, 743, 734, and 754 on the purchase or sale of a partnership

Preparation

None

Notes

This webinar is provided by Surgent. After registering for the course, you will receive an email from Surgent with instructions for logging in to the webinar and obtaining your eMaterials.

You may confirm that your computer meets the minimum requirements by visiting: https://www.surgentcpe.com/webinartest/.

Prices

Member (Early Bird)
$159.00
Non-Member (Early Bird)
$159.00
Member
$159.00
Non-Member
$159.00
Your Price: $159.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.