Surgent's Buying and Selling a Business: Critical Tax and Structuring Issues
Valid for one year from purchase date
Self-study - Downloadable PDF
8 CPE (8 technical) | 8 IRS CE
Course code: 26SS-0087
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from sales tax, call us at 952-831-2707 to complete your purchase.
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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, 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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An overview of the business evaluation process.
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Updates related to HR 1, One Big Beautiful Bill Act.
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Negotiation points and goals from buyer and seller standpoints.
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An overview of confidentiality agreements, memorandums of understanding, and asset purchase agreements.
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Recognizing the need for due diligence in acquisitions, including checklists of important points.
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Deemed asset sales - Section 338 and Section 338(h)(10).
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The use of "F reorganizations" in lieu of Section 338(h)(10).
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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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Allocating 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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Liquidation as an alternative to the sale of a business.
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Planning to avoid double taxation.
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Special problems and opportunities when an S Corporation is the buyer or seller.
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Special problems and opportunities when a partnership is the buyer or seller.
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Installment sale and interest issues.
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Avoiding tax pitfalls and recognizing tax planning opportunities.
Learning objectives
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Understand the factors that must be considered for due diligence and 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 of 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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Understand the impact of Section Section 751, 734, 743, and 754 on the purchase or sale of a partnership.
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Learn how strategies have changed under new tax legislation.
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Understand the required reporting to the IRS regarding the purchase or sale of a business and how to complete the forms.
Who should take this program?
- All practitioners who will be involved in the sale of a business.
Pricing
|
Standard Member Fee |
$159.00
|
 Standard Nonmember Fee |
$159.00
|
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If your organization is exempt
from sales tax, call us at 952-831-2707 to complete your purchase.
Add to cart
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (8.0)
Level
Intermediate
Format
Self-study - Downloadable PDF
Sponsor
NASBA ID#: 103212
Prerequisites
Prereq.
A basic course in partnerships/LLCs; experience with C Corporations
Advance
prep
None
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