Mergers and Acquisitions: Complete Guide to Relevant Issues
Tuesday, Sept. 16, 2025
11 a.m.-1 p.m. Central
2 CPE (2 technical) | 2 IRS CE
Course code: 25WA-6660
View pricing
Arthur Werner will provide financial professionals with the information their teams will need to successfully plan and execute mergers and acquisitions. For major topics covered, see below. This course may be customized or tailored based on the needs of your organization.
Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
Major subjects
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Taxable asset acquisitions vs. non-taxable stock/equity acquisitions
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What happens in an asset acquisition
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What happens in a stock or equity acquisition
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338 and 336 elections
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Basics of 382
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Basics of 280G
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Earnouts and contingent payments
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Assumed liabilities
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Acquired reserves
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Acquired deferred revenue
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Treatment of transaction costs
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Basics of mixed entity transactions, examples such as:
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C-Corp buys an interest in a partnership
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C-Corp buys an S-Corp
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C-Corp buys an interest in an LLC (lots of possibilities here)
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S-Corp buys a partnership
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S-Corp buys a C-Corp
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S-Corp buys an interest in an LLC
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Partnership acquisitions of various entity types
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Very basic overview of tax-free re-organizations
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High level overview of entity formations
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High level overview of entity liquidations or termination
Learning objectives
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Differentiate issues related to asset acquisitions and stock acquisitions
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Explain various elections (such as IRC Sections 336 and 338)
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Describe mixed entity transactions
Who should take this program?
- Designed for CPAs with three to five years of experience with mergers and acquisitions
Pricing
|
Standard Member Fee |
$79.00
|
 Standard Nonmember Fee |
$79.00
|
Our records indicate
you are a
nonmember.
If you register, you will be charged
$79.00
(Standard Nonmember Fee).
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Instructor
Arthur Werner, JD, MS (Taxation)
Location
Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (2.0)
Level
Update
Format
Group Internet Based
Sponsor
NASBA ID#: 107810
Prerequisites
Prereq.
At least three years' experience in mergers and acquisitions
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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