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 in 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 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
Speaker(s)
Jeffrey Snyder
Jeffrey (Jeff) Snyder, CPA President J.C. Snyder Co.,
Inc. Snyder Management Corporation
Jeff C. Snyder is president of the J.C. Snyder Co., Inc., a professional
accounting firm and Snyder Management Corporation, a tax compliance and planning
firm. He has been in the accounting profession for the past 30 years. Since
1996, he is also a developer and presenter of continuing professional education
for CPAs and other professionals. He combines his broad knowledge of accounting
and tax information into an energized teaching atmosphere that motivates his
students to excel in learning and understanding complex issues. He consistently
receives high evaluations from course participants and has great enthusiasm for
teaching and training.
In the mid-1990s, Snyder was an adjunct professor of accounting at Columbus
State Community College for three years and also led training for the American
Institute of Banking.
Snyder is an alumnus of The Ohio State University, where he received his
undergraduate training in accounting and economics.