CPE Course Buying and Selling Corporate Businesses: Stock Sales

October 23, 2017

11:30AM — 3:00 PM

Location Webinar

Member Price $120.00
Non-member Price $188.00

Curriculum Taxation

Field of Interest

Level Intermediate

Designed For

CPAs and attorneys with at least two years of experience advising owners of privately owned businesses.

4.00 credits

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Objective

  • 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.

Highlights

  • 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.

Instructors

Prerequisites

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

Developer

California Society of CPAs

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