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20WS-0501: Surgent's An Introduction to Tax-Free Reorganizations (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Monday, August 10, 2020
9:00am - 11:00am Central Time
2 CPE (2 technical)  |  2 IRS CE

During the life of a business conducted as a corporation, circumstances sometimes arise that cause a corporation to alter the form in which it conducts its business. One approach to altering the form of a business but not incurring tax is to take advantage of the provisions allowing for tax-free reorganizations of corporations. This program discusses the various types of reorganizations and the requirements that must be satisfied if reorganization is to be considered a nontaxable transaction.

Major subjects

  • General requirements for a tax-free reorganization
  • Continuity of interest
  • Continuity of business enterprise
  • Acceptable patterns of reorganization--Types A-G
  • Judicial limitations
  • Plan of reorganization
  • Tax consequences of a reorganization to the shareholders, the acquiring corporation and the target
  • Carryover of tax attributes in a reorganization

Learning objective(s)

  • To prepare tax professionals to advise clients regarding the tax rules associated with corporate reorganizations

Who should take this program?

Tax professionals who advise clients regarding the tax consequences of a corporate reorganization.

Fees

Our records indicate you are a nonmember. If you register, you will be charged $89.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $89.00
checkmark Standard Nonmember Fee $89.00

More program information

Instructor Michael Tucker, PhD, LLM, JD, CPA
Location Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (2.0)
Level Basic
Format Group Internet Based
Sponsor Surgent
NASBA ID#: 103212
Prerequisites Prereq. None
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date. Learn more

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If you have questions about this event, please call us at 952-831-2707.