Customer Service: 800-778-7436     

To access your product click the Log In link at the top right of the screen. Once inside your account, you will be able to access your Packages, Self-Study Product, and Webinar Registrations.

Sign In to Your Surgent Account

Forgot Username or Password | Register for an Account

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

Choose CPE Format:

Live Webinar SELECT STARTING AT $139 (2 dates)

Credits: 4

Qualifies For: IRS CPE

Instructor(s): Michael Frost, CPA

$139

Choose a Webinar Date

(All Times Eastern)

Please choose a Webinar date

NO HASSLE REFUNDS & TRANSFERS
EASY CANCELLATIONS
Self-Study SELECT STARTING AT $89 (On Demand)

On-Demand Webcast

Credits: 4

Qualifies For: IRS CPE

$89
Relevance
Scott

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.

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

  • Customer Rating
    (8)
  • Field of Study
    Taxes
  • Level
    Intermediate
  • Credits
    4
  • Qualifies for

    IRS CPE

Overview

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.

Major Topics:

  • An overview of the beginning of the process and documents for preliminary tax planning
  • Recognizing the need for due diligence in acquisitions -- checklists of important points
  • Deemed asset sales -- Is §338 or §338(h)(10) appropriate?
  • The impact of the §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 recognition of tax planning opportunities
  • Unique issues in buying and selling of 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 to the seller 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

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?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
loading

Loading...

Loading...

Thank You!

YOU HAVE ADDED THE FOLLOWING TO YOUR CART:


Loading...

Thank You!

Thank You! Your request has been submitted.



Get More with a Surgent CPE package

Unlimited Self-Study Package

  • Unlimited 24/7 access to 200+ downloadable self-study courses

  • Courses range from 2-20 credits

  • Provides online grading & CPE certificates by email

  • Does NOT include Premium courses

$499

Buy Now

Unlimited Webinar Package

  • Unlimited access to all non-premium live CPE webinars

  • Includes 1-, 2-, 3-, 4-, and 8-hour webinars, including Saturday and evening options

  • Access through December 31st of the year in which you purchase

  • Does NOT include Premium courses

$699

Buy Now

 

Unlimited Plus Package

  • Unlimited access to ALL live CPE webinars

  • Includes all premium courses and virtual conferences

  • Unlimited 24/7 access to all self-study courses

  • Includes all on-demand webcasts

  • Access for a year from purchase date

$799

Buy Now

Explore Additional Courses by Topic

  • CPE Continuing Professional Education for CPAs

  • IRS Continuing Education for EAs and the AFSP program

  • CFP Accepted by the CFP® Board

  • YB YellowBook Continuing Education

  • CTEC Approved for CE by CTEC

QAS Approval Surgent IRS Approval Surgent CFP Approval Surgent CTEC Approval Surgent
CPE Webinars
CPE Webinars

Thank You!

Thank You! Your subscription has been submitted.