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(4192549B) Tax Considerations For Buying And Selling A Business
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Review options for structuring a sale from both buyer's and seller's perspectives with the aim of minimizing tax cost. Also, identify and analyze changes made by 2017 Tax Cuts and Jobs Act. Attendees will consider the sale of C corps, S corps and partnerships. This course covers topics not routinely considered in a tax compliance practice, but important to the sale of a business.

7/12/2019
When: 07/12/2019
9:30 AM
Where: Webcast
CALCPA
4192549B
United States
Presenter: John G. McWilliams, CPA, JD


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Acronym TXCB
CPE 8
Vendor CalCPA
Category
Taxes
Level Intermediate
Yellow Book?
Registration Fees
Members* $245
Non-Members $375

*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.

Course Description

Review options for structuring a sale from both buyer's and seller's perspectives with the aim of minimizing tax cost. Also, identify and analyze changes made by 2017 Tax Cuts and Jobs Act. Attendees will consider the sale of C corps, S corps and partnerships. This course covers topics not routinely considered in a tax compliance practice, but important to the sale of a business.

Objectives

  • Recognize tax planning opportunities for selling a business.
  • Identify the tax consequences of using employment and consulting agreements, covenants not to compete, personal goodwill and contingent sales price.
  • Recall how to treat acquired intangibles (IRC 197).
  • Identify the basics of Section 754 and Section 338 elections.
  • Determine how to best transfer ownership to employees.

Major Topics

  • Taxable asset sales, sale of stock of corporation and stock redemptions
  • Comparison of tax consequences of C corps, S corps and partnerships
  • Tax treatment of transaction costs of acquired intangibles, IRC 197
  • Seller consulting and employment agreements
  • Installment sales
  • Employee stock ownership plan
  • Tax deferred acquisitive corporate reorganizations
  • Net operating losses and tax credits of acquired corporate business
  • Sec. 1202; Stock Section 1244; the basics of stock Section 754 elections; and Sec. 338 and 338(h)(10) elections

Designed For: CPAs, financial professionals and attorneys.

Prerequisite: An understanding of the taxation of corporations, S corps and partnerships.

Note: Login instructions will be provided by the webcast vendor.

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