22WC-1007: Tax Considerations in Buying and Selling a Business (Webinar)
If you have questions about this event, please call us at 952-831-2707.
Monday, December 19, 2022
10:00am - 5:30pm Central Time
8 CPE (8 technical)
Review options for structuring the sale of a business from both buyer's and seller's perspectives to minimize tax cost. Attendees will consider the sale of C Corporation, S Corporation and partnerships. This course covers topics not routinely considered in a tax compliance practice but essential to the sale of a business.
Major subjects
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Taxable asset sales, sale of stock of the corporation and stock redemptions
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Comparison of tax consequences of C Corporation, S Corporation and partnerships
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Tax treatment of transaction costs of acquired intangibles, IRC 197
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Seller consulting and employment agreements
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Installment sales
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Employee stock ownership plan
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Tax-deferred acquisitive corporate reorganizations
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Net operating losses and tax credits of acquired corporate business
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Sec. 1202; Stock Section 1244; the basics of stock Section 754 elections; and Sec. 338 and 338(h)(10) elections
Learning objective(s)
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Recognize tax planning opportunities for selling a business
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Identify the tax consequences of using employment and consulting agreements, covenants not to compete, personal goodwill and contingent sales price
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Recall how to treat acquired intangibles (IRC 197)
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Identify the basics of Section 754 and Section 338 elections
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Determine how to best transfer ownership to employees
Who should take this program?
CPAs, financial professionals and attorneys.
Fees
Our records indicate
you are a
nonmember.
If you register, you will be charged
$389.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
|
Standard Member Fee |
$289.00
|
 Standard Nonmember Fee |
$389.00
|
