Buying and Selling a Business: Critical Tax and Structuring Issues Webcast

Dec 19
8:00 - 4:00 p.m.

Online

2-Tax; 2-Tax; 2-Tax; 2-Tax
CPE Credits

One of the major transactions CPA clients enter into is a purchase or disposition of a business. To help tax professionals in advising those clients, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs, including controllers and executives in industry, should understand how difficult the process of buying and selling a business has become.
Highlights

Overview of the business evaluation process
Negotiation points and goals from the buyer and seller standpoints
Overview of confidentiality agreements, memorandums of understanding, and asset purchase agreements
Recognizing the need for due diligence in acquisitions -- checklists of important points
Deemed asset sales -- Is §338 or §338(h)(10) appropriate?
The use of “F reorganizations” in lieu of §338(h)(10)
Issues unique to partnership sales (§751 hot assets, §754 basis adjustments)
The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business
How to allocate purchase price for tax advantage
Impact of the Net Investment Income Tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity
Changes in strategy under the new tax laws
Liquidations as alternatives to sales of a business
Planning to avoid double taxation
Installment sale and interest issues
Avoiding tax pitfalls and recognition of tax planning opportunities