Buying and Selling a Business: Tax and Structuring Overview

Friday, June 07, 2024
8:30 AM - 12:00PM (opens at 8:00 AM) EST
4Credits
Technical Business

Registration is Open

Members
$169.00 Regular Price
Non-Members
$234.00 Regular Price
Course Type: CPE Seminars
Course Code: 24/SEL46WS
Level: Intermediate
Vendor: Surgent
Field of Study: Taxes

Overview:

One of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs, including controllers and executives in industry, should understand how difficult the process of buying and selling a business has become.

Objectives:

Understand the CPA's role in the beginning of the transaction and throughout the process Identify the different tax consequences for various forms of acquired businesses Identify the tax consequences for sellers of various forms of businesses, including the impact of the net investment income tax (NIIT) and the 199A pass-through deduction Appreciate 338 and 338(h)(10) elections and the benefits of installment sales Understand the impact of 751, 743, 734, and 754 on the purchase or sale of a partnership

Presenters:

  • Arthur Auerbach

    Arthur Auerbach Arthur Auerbach CPA CGMA is an independent tax consultant located in Atlanta, GA., specializing in tax consulting and estate and financial planning for individuals and closely held businesses. He is affiliated with the Asbury Law Firm as a consultant.He is a member of the Georgia, Virginia, New York and Greater Washington CPA societies. He is currently a member of the AICPA...

    Read more about Arthur Auerbach here

Presenters:

Arthur Auerbach

Arthur Auerbach Arthur Auerbach CPA CGMA is an independent tax consultant located in Atlanta, GA., specializing in tax consulting and estate and financial planning for individuals and closely held businesses. He is affiliated with the Asbury Law Firm as a consultant.He is a member of the Georgia, Virginia, New York and Greater Washington CPA societies. He is currently a member of the AICPA...Read more about Arthur Auerbach here

Major Topics:

Selling a principal residence, including tax planning strategies

Major Topics:

Selling a principal residence, including tax planning strategies

Designed For:

All practitioners who will be involved in the sale of a business

Prerequisites:

A basic course in partnerships/LLCs; experience with C corporations