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Webcast: Tax Planning-Buying and Selling C Corporations 2024

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ASCPA Live Online Webcast

Webcast, AZ 85008

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2.0 Credits

Member Price $75.00

Non-Member Price $100.00

Overview

Review options for structuring the sale of a C corporation business from both buyer’s and seller’s perspectives to minimize tax costs. This course covers topics not routinely considered in a tax compliance practice but essential to the sale of a C corporation business.

Highlights

  • Taxable asset sales, sale of stock of the corporation and stock redemptions
  • Tax treatment of transaction costs of acquired intangibles, IRC 197
  • Seller consulting and employment agreements
  • Installment sales
  • Sales of stock to Employee stock ownership plan
  • Tax-deferred acquisitive corporate reorganizations
  • Net operating losses and tax credits of acquired corporate business
  • The basics of stock sales eligible for Sec. 1202 and Section 1244

Prerequisites

None

Designed For

CPAs, CFOs and other finance professionals interested in the topic.

Objectives

  • Recognize tax planning opportunities for selling a C corporation business
  • Identify the tax consequences of using employment and consulting agreements, covenants not to compete, personal goodwill and contingent sales price
  • Recognize special installment sale rules applicable C corporation asset sale and corporate liquidation.
  • Identify the basics of acquisitive reorganization
  • Recognize the rules related to the allocation of purchase among assets acquired

Non-Member Price $100.00

Member Price $75.00