Don Farmer's Stock vs. Asset Sales: Tax Impact for Buyers and Sellers
Overview
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This course compares the tax consequences of stock and asset transactions from both buyer and seller perspectives. Participants will analyze basis step-ups, depreciation implications, allocation rules, and elections under §§338 and 336(e). Case studies illustrate negotiation considerations and after-tax outcomes.
Delivery Method: Group internet-based
CPE Credit: Taxes
Program Level: Intermediate
Virginia Society of CPAs is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Highlights
- Overview of Stock and Asset Transaction Structures
- Buyer and Seller Tax Consequences
- Purchase Price Allocation and Basis Adjustments
- Elections Under IRC §§338 and 336(e)
- Negotiation and Planning Considerations
- Post-Transaction Compliance and Reporting
Prerequisites
Designed For
Objectives
Upon completion of this program, participants will be able to:
- Compare tax consequences of stock versus asset sales
- Analyzing purchase price allocation and basis step-up effects
- Evaluate §§338 and 336(e) elections
- Identify buyer and seller planning objectives
- Assess post-transaction compliance requirements
Preparation
None
Non-Member Price $99.00
Member Price $79.00