EVENT DESCRIPTION
The sale or disposition of the assets or stock of a corporation is a major moment in a corporation’s life cycle. Careful consideration needs to be given to structure the transaction in a tax efficient manner. This provides an opportunity for tax advisors to provide tremendous value to owners by guiding them through the complex tax consequences and opportunities when taking part in the sale or disposition of a business. This course will discuss the major income tax aspects of an acquisition or merger structured as a stock sale, asset sale, or merger. The course will also discuss how buyer and seller can seek to manage tax risks through due diligence and the purchase agreement. Finally, the course will cover the potential use of a tax-free reorganization to help facilitate a merger or sale.
Major Topics:
• Overview of choice of legal form (asset sale versus stock sale versus merger) and resulting federal income tax treatment.
• Pros and cons of a stock sale versus asset sale versus merger.
• Overview of managing risk through due diligence and purchase agreement provisions.
• Overview of tax-free reorganizations under Section 368 and the role they can play in an acquisition or merger.
• Basic requirements and consequences of a section 338(g), 338(h)(10) and 336(e) election.
EVENT OBJECTIVE
Upon the completion of the seminar, the attendee will have an understanding of the sale or disposition of the assets or stock of a corporation is a major moment in a corporation’s life cycle.
EVENT DETAILS
Company:
Frost & Associates
Number of Hours:
2 (Recommended)
Prerequisite:
Knowledge of Tax Law Regulations
Program Level:
Update
Knowledge Level:
Intermediate
Delivery Method:
Group-Live
Number Of Days:
Food Included:
Beverages
Seminar Number:
Early Cut Off Date:
01/01/1970
Phone:
Venue:
,
Accommodations:
,
Recommended For:
CPA (2), EA (2)
Approved By:
NASBA, IRS