CPE Course Surgent's Understanding the Section 338(h)(10) Election (S338)

January 17, 2018

1:00 PM — 3:00 PM

Location Webinar

Member Price $89.00
Non-member Price $119.00

Curriculum Taxation

Field of Interest

Level Beginning

Designed For

CPAs, EAs, tax attorneys, and other tax professionals in public practice or industry looking to learn the basics of Section 338(h)(10)

2.00 credits

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Objective

  • Identify opportunities to make a Section 338(h)(10) election
  • Quantify the tax consequences of a Section 338(h)(10) election

Highlights

  • Understanding why a Section 338(h)(10) election exists
  • Identifying a "qualified stock purchase"
  • Identifying qualifying purchasers
  • Identifying qualifying targets
  • Understanding the tax consequences to seller, seller's shareholders, and buyer
  • Learning when and how to true-up a seller
  • Dealing with the installment sale rules
  • Understanding step-transaction implications
  • Understanding election mechanics
  • Identifying opportunities for Section 336(e) elections 

Instructors

Prerequisites

None

Developer

Surgent McCoy CPE, LLC

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