Surgent's Complete Guide to Liquidation of Business Entities (Self-Study)

Code: JSDLCGLB

Date Valid for one year from purchase date
Format Self-Study (Downloadable PDF)
CPE credits CPE 12.0
Specialty
credits
12.0 IRS CE approved
Field(s)
of study
Taxes - Technical (12.0)
Fees
Standard member fee $175.00
checkmarkStandard nonmember fee $175.00

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Description

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.

Who should take this program?

CPAs in public accounting and industry involved in business entity liquidations

Major subjects

  • The unique planning opportunities and tax traps involved in the liquidation of a business entity
  • Understanding installment sales and the big hurdles to favorable tax treatment in liquidation
  • Filing Form 966: it's more important than you think
  • An analysis of when liquidation is advisable -- now or later?
  • Strategies to pursue in light of the tax rates on dividends and capital gains
  • The special problems of liquidating Subchapter S Corporations
  • Key planning issues and benefits in liquidating partnerships and limited liability companies

Learning objective(s)

  • Describe the tax consequences to a corporation and its shareholders on a complete liquidation and the alternatives to a liquidation
  • Understand the particular issues in the liquidation of an S Corporation
  • Consider the options available on the complete liquidation of a partnership or LLC

Notes:

Course code Code JSDLCGLB
Sponsor Surgent
NASBA ID#: 103212
Level Intermediate
Format Self-Study (Downloadable PDF)
Prerequisites Prereq. A basic course in partnerships/LLCs, S Corporations, and C Corporations
Advance
prep
None
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