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Buying and Selling a Business: Critical Tax and Structuring Issues (146-18)
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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

 Export to Your Calendar 11/2/2018
When: 7:30 AM - 3:30 PM
Where: UACPA Training Room
136 South Main Street, Suite 510
Salt Lake City, Utah  84101
United States
Presenter: Joshua Jenson
Contact: April Deneault
801-466-8022


Online registration is available until: 11/2/2018
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Acronym SELL18
CPE 8 hours
Category
Taxation
Level Intermediate
Vendor Surgent
Who should attend
All practitioners who will be involved in the sale of a
business
Prerequisite
A basic course in partnerships/LLCs; experience with C corporations
Fees: Early Bird
(through 10/19)
Standard
(after 10/19)
Member $257 $285
Non-Member: N/A
$340

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 

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 andselling a business has become.



Major Subjects

  • Spreadsheet analysis to develop an offer price using the
    discounted cash flow and alternate valuation methods
  • Understanding confidentiality agreements, memorandums of
    understanding, and asset purchase agreements
  • 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
  • Changes in strategy under the new tax laws
  • Liquidations as alternatives to sales of a business
  • 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
  • Bootstrap acquisitions
  • State tax issues
  • Unique issues in buying and selling of LLC/partnership interests
  • Individually owned goodwill

Objectives

  • Understand what factors must be considered in due diligence and
    in developing a valuation
  • Identify the different tax consequences for various forms of
    acquired business
  • Appreciate §338 and §338(h)(10) elections and the benefits of
    installment sales
  • Learn how strategies may change under new tax legislation

 

 

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