22WC-1120: Entity Choice: Federal Tax Consideration of Sale of Business (Webinar)
If you have questions about this event, please call us at 952-831-2707.
Thursday, February 2, 2023
10:00am - 12:30pm Central Time
3 CPE (3 technical)
The sale of a business is a major event for the owners. This course considers the comparative federal tax consequences of selling a business operated as a partnership entity or a corporation with or without making an S Corporation election.
Major subjects
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Basics of the federal taxation of partnerships, S Corporations, corporations not making the S election
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Federal tax consequences of asset sales for partnerships or sole proprietorships
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Federal tax consequences of asset sales for partnerships or sole proprietorships
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Federal tax consequences of asset sales for corporations not making the S election
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Federal tax consequences of asset sales for corporations making the S election
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Asset sales "" comparison of federal income tax based on entity chosen
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Federal tax consequences of sales of partnership interests
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Federal tax consequences of stock sales for corporations not making the S election
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Federal tax consequences of stock sales for corporations making the S election
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Sales of ownership interests "" comparison of federal income tax based on entity chosen
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Section 754 elections
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Sections 338, 338(h)(10) and 336(e) elections
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Acquisitive reorganizations "" the basics
Learning objective(s)
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Recall the basics of selling a business either as an asset sale or the sale of an ownership interest (partnership interest or stock)
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Recall special rules that are different for partnerships and corporations, with or with making the S Corporation election
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Identify and analyze tax planning ideas available related to asset sales for partnerships or sole proprietorships
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Identify and analyze tax planning ideas related to asset sales for corporations not making the S election
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Identify and analyze tax planning ideas available related to asset sales for corporation making the S Corporation election
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Compare the federal tax differences related to selling the assets of a business that has been operated as a partnership, or corporation, with or without making the S Corporation election
Who should take this program?
CPAs, financial professionals, attorneys, and other tax practitioners
Fees
Our records indicate
you are a
nonmember.
If you register, you will be charged
$159.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
|
Standard Member Fee |
$119.00
|
 Standard Nonmember Fee |
$159.00
|
