Buying and Selling a Business: Tax and Structuring Overview

Nov 4
12:30 - 4:00 p.m.

Best Western Premier the Central Hotel & Conference Center
Harrisburg - Map

4-Tax
CPE Credits

Understand the role of the CPA in the beginning of the transaction and throughout the buying and/or selling process. Identify the different tax consequences for various forms of acquired businesses. Learn about Section 338 and Section 338(h)(10) elections and the benefits of installment sales.
Highlights

An overview of the beginning of the process and documents for preliminary tax planning
The need for due diligence in acquisitions and checklists of important points
Deemed asset sales -- Is Section 338 or Section 338(h)(10) appropriate?
The impact of the Section 197 amortizable intangibles regulations on the acquisition and disposition of a business
How to allocate purchase price for tax advantage
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 the recognition of tax planning opportunities
Unique issues in buying and selling of LLC or partnership interests
Individually owned goodwill