Buying and Selling Corporate Businesses: Using Installment Obligations Webinar

• Understand the general approach of installment reporting of gain (IRC 453).
• Discuss the tax consideration related to the installment sale of the stock of both S corporations and C corporations.
• Review and evaluate the law related to the installment sale of assets of either an S corporation or a C corporation, including the decision on when to liquidate the corporation.
• Analyze the tax law applicable when the installment note includes a contingent amount.
• Identify and evaluate tax planning strategies and ideas.

• Discussion of the law relevant to deferring gain using the installment method (IRC 453)
• Description and analysis of the installment sale of the stock of both an S corporation and a C corporation
• The use of an installment obligation related to the sale of the assets of both an S corporation and a C corporation including consideration of when to liquidate the corporation
• Evaluation of the tax consequences of a note with a contingent amount
• Tax planning opportunities and strategies