Buying and Selling a Business: Critical Tax and Structuring Issues Webcast
Dec 4 8:00 - 4:00 p.m.
Online
8-Tax CPE Credits
Understand the tax aspects of buying and selling a business, as well as
structuring techniques. Review what factors must be considered in due diligence
and developing a valuation. Identify the different tax consequences for various
forms of acquired business.
Highlights
Spreadsheet analysis: Developing an offer using the discounted cash flow and alternate valuation methods
Confidentiality agreements, memorandums of understanding, and asset purchase agreements
Checklist of important points for due diligence in acquisitions
Deemed asset sales: Is Section 338 or Section 338(h)(10) appropriate?
Impact of the Section 197 amortizable intangibles regulation on the acquisition and disposition of a business
Allocating purchase price for tax advantage
Liquidations as alternatives to sales of a business
Planning to avoid double taxation under repeal of the General Utilities doctrine
Special problems and opportunities when an S corporation is the buyer or seller
Installment sale and interest issues
Avoiding tax pitfalls and recognition of tax planning opportunities
Bootstrap acquisitions
State tax issues
Unique issues in buying and selling of LLC and partnership interests
Individually owned goodwill
Registration
PICPA Member: $275 Nonmember: $375
More Information
Course No. 732701Level: Intermediate
Prerequisites:
A basic course in partnerships/LLCs and experience with C corporations
Notes
Speaker(s)
Robert Gilwee
Robert M. Gilwee Jr., CPA Gilwee and Green, LLC | Phoenix,
Maryland
Robert Gilwee is a tax partner in a local accounting firm with over 20 years
of practice experience in taxation. His primary areas of expertise are income
and estate taxation and international taxation. He has previously held positions
with Price Waterhouse Coopers, KPMG Peat Marwick, and Deloitte and Touche. His
background includes assistance in resolving tax-structuring issues using LLC’s,
S-Corporations’, etc. He is a frequent discussion leader on a variety of
taxation topics. Robert serves as an Adjunct Faculty member of the University of
Baltimore and Villa Julie College and is an instructor in the Lambers CPA review
course.
Mr. Gilwee is a recipient of the Top Manuscript Award from Price Waterhouse
Coopers. He is a member of the AICPA and the Maryland Association of CPAs.