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Surgent's An Introduction to Tax-Free Reorganizations (ITFR)
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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.

8/9/2016
When: Tuesday, August 9, 2016
8:00 AM - 10:00 AM
Where: Webinar/Webcast
United States
Contact: April Deneault
801-466-8022


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Acronym ITFR
CPE 2 hours
Category
Taxes
Level Intermediate
Vendor Surgent
Who should attend

Tax professionals who advise clients regarding the tax consequences of a corporate reorganization.

Prerequisite
None
Fees: Early Bird
Standard
Member N/A
$89
Non-Member: N/A
$109

The Member rate applies to UACPA members and reciprocal state society members. To register online, use the ‘Register’ button above. To register by phone, call the UACPA at 801.466.8022, Monday through Friday, 8am to 4pm.

Description:
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.

Major Topics:

  • 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

Objectives:

  • To prepare tax professionals to advise clients regarding the tax rules associated with corporate reorganizations

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