Self-Study

Surgent's Buying and Selling a Business: Tax and Structuring Overview

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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

• Comprehensive coverage of the One Big Beautiful Bill Act.
• 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 - Section 338 and Section 338(h)(10).
• The impact of the Section 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 Section 199A pass-through deduction on the tax due on the sale of a pass-through entity.
• Individually owned goodwill.

Learning 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 Section 199A pass-through deduction.
• Appreciate Section 338 and Section 338(h)(10) elections and the benefits of installment sales.
• Understand the impact of Section Section 751, 743, 734, and 754 on the purchase or sale of a partnership.

Who should take this program?

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

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $129.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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