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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.

 Export to Your Calendar 12/13/2017
When: Wednesday, December 13, 2017
11:00:00 AM - 1:00:00 PM
Where: Webinar/Webcast
United States
Presenter: Mike Tucker, Ph.D., LL.M., J.D., CPA
Contact: April Deneault
801-466-8022


Online registration is available until: 12/13/2017
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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.

Subjects:

  • 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

Design For:

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

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