Description
Focuses on corporate formations, reorganization, acquisitions and liquidations.
Objectives
- Recall the tax free nature relating to the formation of a corporate entity.
- Recognize the different tax-free reorganizations permitted under US tax law and the requirements of each.
- Identify the tax consequences in an exit event such as a liquidation, related party sale, and third-party sale (with availability of certain elections).
Highlights
- Formations
- Reorganizations
- Acquisitions
- Liquidations
- Related party sales
- Third-party sales