Tax Planning-Buying and Selling C Corporations 2024

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  • Date/Time
    • Jan 27, 2025
    • Sign In: 1:30pm (MT)
    • Program: 2:00pm - 4:00pm (MT)
    • Add to Calendar
  • Location
    • Your Computer
      Your Space
      ISCPA / CalCPE Webinar, ID 00000
  • Credits
    • 2.00
  • Credit Type(s)
    • Taxes (Technical) (2.00)
  • Prerequisites
    • None

  • Vendor
    • California CPA Education Foundation
  • Level
    • Overview
  • Fields of Study
    • Taxes

Description

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.

  • Presenters - John G McWilliams
  • Designed For

    Designed For: CPAs, CFOs, and other finance professionals interested in the topic.
  • Role Level - Entry-level/Individual contributor; Manager/Senior Manager; Director; Executive/VP; C-Suite; Sole Practitioner
  • 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

    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

    Advanced Prep

    None

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    Leaders

    CALCPE Panel

    No Biography Available

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