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Buying and Selling a Business: Tax and Structuring Overview (SEL4)

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Live Webinar SELECT STARTING AT $159 (8 dates)

Credits: 4

Qualifies For: IRS CPE

Instructor(s): Michael Frost, CPA

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The topic was timely coverage was good but a bit thin at times on important issues that could have been covered in lieu of other topics covered.
Tim
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Buying and Selling a Business: Tax and Structuring Overview (SEL4)

  • Customer Rating
    ☆☆☆☆☆(16)
  • Field of Study
    Taxes
  • Level
    Intermediate
  • Credits
    4-6
  • Qualifies for

    IRS CPE

Overview

One of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise 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.

Major Topics:

  • An overview of the beginning of the process and documents for preliminary tax planning
  • Recognizing the need for due diligence in acquisitions, including checklists of important points
  • Deemed asset sales – §338 and §338(h)(10)
  • The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business
  • Allocating purchase price for tax advantage
  • Planning to avoid double taxation under the 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 recognizing tax planning opportunities
  • Unique issues in buying and selling LLC/partnership interests
  • 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
  • Individually owned goodwill

Learning Objectives

  • Understand the CPA’s role in the beginning of the transaction and throughout the process
  • Identify the different tax consequences for various forms of acquired businesses
  • Identify the tax consequences for sellers of various forms of businesses, including the impact of the net investment income tax (NIIT) and the §199A pass-through deduction
  • Appreciate §338 and §338(h)(10) elections and the benefits of installment sales
  • Understand the impact of §§751, 743, 734, and 754 on the purchase or sale of a partnership

Designed for:

All practitioners who will be involved in the sale of a business

Prerequisite:

A basic course in partnerships/LLCs; experience with C corporations

Advanced Preparation:

None

Interested in bringing this course into your firm?

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