20SS-0244: Surgent's Buying and Selling a Business: Critical Tax and Structuring Issues (Self-Study)
Valid for one year from purchase date
Self-study - Downloadable PDF
8 CPE (8 technical)
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One of the major transactions CPA clients enter into is a purchase or disposition of a business. To help tax professionals in advising those clients, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs, including controllers and executives in industry, should understand how difficult the process of buying and selling a business has become.
Major subjects
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Spreadsheet analysis to develop an offer price using the discounted cash flow and alternate valuation methods
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Negotiation points and goals from the buyer and seller standpoints
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Understanding confidentiality agreements, memorandums of understanding, and asset purchase agreements
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Recognizing the need for due diligence in acquisitions -- checklists of important points
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Deemed asset sales -- Is Section 338 or Section 338(h)(10) appropriate?
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The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business
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How to allocate purchase price for tax advantage
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Impact of the Net Investment Income Tax (NIIT) and the Section 199A pass-through deduction on the tax due on the sale of a pass-through entity
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Changes in strategy under the new tax laws
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Liquidations as alternatives to sales of a business
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Planning to avoid double taxation under repeal of the General Utilities doctrine
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Special problems and opportunities when an S Corporation is the buyer or seller
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Installment sale and interest issues
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Avoiding tax pitfalls and recognition of tax planning opportunities
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Bootstrap acquisitions
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State tax issues, including tax clearance certs
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Unique issues in buying and selling of LLC/partnership interests
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Individually owned goodwill
Learning objective(s)
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Understand what factors must be considered in due diligence and in developing a valuation
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Understand the goals and methods of negotiating the final purchase price
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Identify the different tax consequences for various forms of acquired businesses, including the impact of the Net Investment Income Tax (NIIT) and the Section 199A pass-through deduction
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Appreciate Section 338 and Section 338(h)(10) elections and the benefits of installment sales
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Learn how strategies have changed under new tax legislation
Who should take this program?
All practitioners who will be involved in the sale of a business
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