Tax Implications of Buying & Selling a Business Webinar

Overview: 

Careful tax planning can help lower the cost of a business acquisition, promote future success, and also enable sellers to minimize the tax bite on their disposition. This timely webinar provides a practical approach to:

  • Structuring taxable and tax-free transactions for the buyer and seller
  • Meeting IRS reporting requirements when handling buy/sell transactions
  • Taking advantage of current trends in deal structuring, including the popularity of F Reorganizations
     

 

Objective: 

To analyze the impact of current tax law on acquisitions, sales, reorganizations and restructurings and prepare you to take advantage of the opportunities they present. In this practical webinar, you’ll learn to maximize your company’s after-tax return when acquiring or disposing of a business and to avoid triggering gains or limitations on NOL when reorganizing or restructuring.

Emphasis: 
  • Goals of buyers and sellers
  • Stock vs. asset acquisitions
  • The popularity and use of 338 and 336 elections
  • Forms of corporate acquisitions
  • Asset allocations under Section 1060
  • Financing issues and techniques
  • Use of Limited Liability Companies (LLCs) in structuring transactions
  • Current trends in deal structuring including the popularity of F Reorganizations
  • Amortization of intangibles under Section 197
  • Use of loss carryovers and corporate tax attributes
  • Timing issues
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Prerequisite: 

Basic knowledge of corporate taxation.

Preparation: 

No advance preparation required.

Level of Knowledge: 

Intermediate.

CPE Credit: 
8.00
NASBA Field of Study: 
Taxes