Buying and Selling Corporate Businesses: Stock Sales Webinar
Aug 27
11:30 - 3:00 p.m.
Online
4-Tax
CPE Credits
- Determine tax and non-tax differences between a stock sale and an asset sale.
- Identify possible benefits from using compensation arrangements, covenants not to compete, personal goodwill and contingent consideration.
- Recognize differences between selling the stock of a C corp compared to an S corp.
- Identify possible benefits of Section 1042, 1045 and 1202.
- Recall S corp tax planning opportunities related to suspended losses, installment sales and termination of S corp status.
- Recognize when a QSUB election is beneficial.
- Determine how a stock redemption could be used related to a stock sale.
Highlights
- Stock sale vs asset sale
- S corp versus C corp
- Sale of Qualified Small Business Stock (IRC 1202 and 1045)
- "Survival" of net operating losses and tax credit carryforwards
- Planning regarding S corp suspended losses
- Section 338, 338(h)(10) or 336(e) elections
- QSUB election
- S corp election termination planning
- Stock redemptions related to a stock sale
Registration
PICPA Member: $129
Nonmember: $179
More Information
Course No.
4183113B
Level:
Intermediate
Prerequisites:
An understanding of the taxation of corporations, S corps and partnerships.
Notes
This webinar is hosted by PICPA's partner, The California Society of CPAs. After registering, you will receive an email from the California Society with the log-in information.
Speaker(s)
John McWilliams
California Society of CPAs
Course No. 4183113B
Level: Intermediate
Prerequisites:
An understanding of the taxation of corporations, S corps and partnerships.
Notes
This webinar is hosted by PICPA's partner, The California Society of CPAs. After registering, you will receive an email from the California Society with the log-in information.
John McWilliams
California Society of CPAs
