24WS-0049: Surgent's A Complete Tax Guide to Exit Planning (Webinar)

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

Thursday, April 11, 2024
9:00am - 11:00am Central Time
2 CPE (2 technical)  |  2 IRS CE

When exit planning, it is important to weigh various issues, including tax implications, to achieve an effective management and/or ownership change. Many envision tax-free reorganizations being the most preferable structure to avoid capital gains tax, but the opportunities come at a cost to the seller. This course will provide a well-rounded discussion of the various strategies to consider when advising on exiting a business.

Major subjects

• Gain exclusion and tax-free reorganization planning
• Gain exclusion with sales of C corporation stock -- Section 1202
• Deferral of gain with installment reporting
• Gain planning with partnerships
• Basis planning -- basis step-up at death, gifts of interests to family
• Restructuring the business entity -- C vs. S corporation, partnerships, LLCs
• Real estate planning -- retention vs. sales, like-kind exchanges
• Employee stock ownership plans -- special tax incentives
• Employee benefit planning with ownership change
• Taxes other than the federal income tax -- state tax, estate, gift and generation-skipping taxes, and property taxes
• Prospects for tax law change

Learning objective(s)

• Understand key issues regarding exit planning
• Discuss tax implications of exit planning strategies
• Compare exit planning between entity types (C corporations, S corporations, partnerships, etc.)

Who should take this program?

CPAs in industry and public accounting who want to gain an understanding of exit planning considerations for their clients

Fees

Standard Member Fee	$99.00
Standard Nonmember Fee	$99.00