CPE Course Buying and Selling Corporate Businesses: Stock Sales
October 23, 2017
11:30AM — 3:00 PM
Field of Interest
CPAs and attorneys with at least two years of experience advising owners of privately owned businesses.
4.00 creditsView Cart
- Determine tax and non-tax differences between a stock sale and an asset sale.
- Identify possible benefits from using compensation arrangements, covenants not to compete, personal goodwill and contingent consideration.
- Recognize differences between selling the stock of a C corp compared to an S corp.
- Identify possible benefits of Section 1042, 1045 and 1202.
- Recall S corp tax planning opportunities related to suspended losses, installment sales and termination of S corp status.
- Recognize when a QSUB election is beneficial.
- Determine how a stock redemption could be used related to a stock sale.
- Stock sale vs. asset sale.
- S corp versus C corp.
- 'Survival' of net operating losses and tax credit carryforwards.
- Planning regarding S corp suspended losses.
- Section 338, 338(h)(10) or 336(e) elections.
- QSUB election.
- S corp election termination planning.
- Stock redemptions related to a stock sale.
An understanding of the taxation of corporations, S corps and partnerships.
California Society of CPAs