An Introduction to Tax-Free Reorganizations Webinar

Aug 10
10:00 - 12:00 p.m.

Online

2-Tax
CPE Credits

During the life of a business conducted as a corporation, circumstances sometimes arise that cause a corporation to alter the form in which it conducts its business. One approach to altering the form of a business but not incurring tax is to take advantage of the provisions allowing for tax-free reorganizations of corporations. This program discusses the various types of reorganizations and the requirements that must be satisfied if reorganization is to be considered a nontaxable transaction.
Highlights

General requirements for a tax-free reorganization
Continuity of interest
Continuity of business enterprise
Acceptable patterns of reorganization—Types A-G
Judicial limitations
Plan of reorganization
Tax consequences of a reorganization to the shareholders, the acquiring corporation and the target
Carryover of tax attributes in a reorganization

Registration

PICPA Member: $89
Nonmember: $114

More Information

Course No. ITFR-2020-01-WEBNR-223-01 Level: Basic

Prerequisites: None

Notes
This webinar is hosted by PICPA's partner, Surgent CPE. After registering, you will receive an email from Surgent CPE with the log-in information.