Self-Study

Surgent's A Complete Tax Guide to Exit Planning

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When exit planning, it is important to weigh various issues, including tax implications, to achieve an effective management and/or ownership change. Many envision tax-free reorganizations being the most preferable structure to avoid capital gains tax, but the opportunities come at a cost to the seller. This course will provide a well-rounded discussion of the various strategies to consider when advising on exiting a business.

Major subjects

• Gain exclusion and tax-free reorganization planning.
• Gain exclusion with sales of C Corporation stock - Section 1202.
• Deferral of gain with installment reporting.
• Gain planning with partnerships.
• Basis planning - basis step-up at death, gifts of interests to family.
• Restructuring the business entity - C vs. S Corporation, partnerships, LLCs.
• Real estate planning - retention vs sales, like-kind exchanges.
• Employee stock ownership plans - special tax incentives.
• Employee benefit planning with ownership change.
• Taxes other than the federal income tax - state tax, estate, gift and generation-skipping taxes, and property taxes.
• Prospects for tax law change.

Learning objectives

• Understand key issues regarding exit planning.
• Discuss tax implications of exit planning strategies.
• Compare exit planning between entity types (C Corporations, S Corporations, partnerships, etc.).

Who should take this program?

• CPAs in industry and public accounting who want to gain an understanding of exit planning considerations for their clients.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $109.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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