Buying and Selling a Business: Tax and Structuring Overview (Z1-SEL4-2022-01-SSDL)

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200 Minutes

On Demand - Audio

4.0 CPE Credits in TX

One of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business.

DESIGNED FOR

All practitioners who will be involved in the sale of a business

BENEFITS

Understand the CPA’s role in the beginning of the transaction and throughout the process
Identify the different tax consequences for various forms of acquired businesses
Identify the tax consequences for sellers of various forms of businesses, including the impact of the net investment income tax (NIIT) and the §199A pass-through deduction
Appreciate §338 and §338(h)(10) elections and the benefits of installment sales

HIGHLIGHTS

An overview of the beginning of the process and documents for preliminary tax planning
Recognizing the need for due diligence in acquisitions, including checklists of important points
Deemed asset sales – §338 and §338(h)(10)
The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business
Allocating purchase price for tax advantage
Planning to avoid double taxation under the 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 recognizing tax planning opportunities
Unique issues in buying and selling LLC/partnership interests
Impact of the net investment income tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity
Individually owned goodwill

COURSE LEVEL

Intermediate

PREREQUISITES

A basic course in partnerships/LLCs; experience with C corporations

ADVANCE PREPARATION

None

ADDITIONAL NOTES

Qualifies for IRS credit

PRICING

$79.00 - Member

$99.00 - Nonmember

Purchase

ADDITIONAL OPTIONS

Remind me to register

Print a registration form

ALSO AVAILABLE

COURSE DEVELOPER

Surgent

Buying and Selling a Business: Tax and Structuring Overview (Z1-SEL4-2022-01-SSDL)

OVERVIEW

DESIGNED FOR

BENEFITS

HIGHLIGHTS

COURSE LEVEL

PREREQUISITES

ADVANCE PREPARATION

ADDITIONAL NOTES

SESSIONS

PRICING

ADDITIONAL OPTIONS

Request a Reminder

ALSO AVAILABLE

COURSE DEVELOPER

AREAS OF INTEREST

Buying and Selling a Business: Tax and Structuring Overview (Z1-SEL4-2022-01-SSDL)

OVERVIEW

DESIGNED FOR

BENEFITS

HIGHLIGHTS

COURSE LEVEL

PREREQUISITES

ADVANCE PREPARATION

ADDITIONAL NOTES

SESSIONS

PRICING

ADDITIONAL OPTIONS

Request a Reminder

ALSO AVAILABLE

COURSE DEVELOPER

AREAS OF INTEREST

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