Surgent's The Complete Guide to Liquidation of Business Entities
Valid for one year from purchase date
Self-study - Downloadable PDF
8 CPE (8 technical) | 8 IRS CE
Course code: 26SS-0467
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Liquidations may be used as an alternative to the sale of a business or as an adjunct to the sale of business assets. The objective of this course is to fully explore the technical tax and business issues in liquidating C Corporations, S Corporations, partnerships, and limited liability companies. This unique course is essential for anyone planning to sell a business.
Major subjects
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The impact of recent legislation.
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Unique planning opportunities and tax traps involved in the liquidation of a business entity.
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Installment sales and the big hurdles to favorable tax treatment in liquidation.
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Form 966 and its importance.
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An analysis of liquidation timing.
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Strategies to pursue in light of the tax rates on dividends and capital gains.
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The special problems of liquidating subchapter S Corporations.
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Key planning issues and benefits in liquidating partnerships and limited liability companies.
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Expansion of the carried interest provisions of Rev. Proc. 93-27.
Learning objectives
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Describe the tax consequences to a corporation and its shareholders of a complete liquidation.
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Discuss alternatives to liquidation.
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Understand the particular issues in the liquidation of an S Corporation.
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Consider the options available on complete liquidation of a partnership or LLC.
Who should take this program?
- CPAs in public accounting and industry involved in business entity liquidations.
Pricing
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$159.00
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$159.00
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