NEBRASKA SOCIETY OF
Certified Public Accountants
SERVING NEBRASKA AND ITS CPAS SINCE 1928
Buying and Selling a Business: Critical Tax and Structuring Issues

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Online Registration Form

Date: November 16, 2017
Location: Fairfield Inn & Stes, Grand Island
Course Time: 8:30 AM to 4:30 PM
Registration Begins: 8:00 AM
Summary
One of the major transactions CPA clients enter into is a purchase or disposition of a business. To help tax professionals in advising 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 what factors must be considered in due diligence and in developing a valuation * Identify the different tax consequences for various forms of acquired business * Appreciate 338 and 338(h) (10) elections and the benefits of installment sales.
Highlights
* Spreadsheet analysis to develop an offer price using the discounted cash flow and alternate valuation methods * Understanding confidentiality agreements, memorandums of understanding, and asset purchase agreements * Recognizing the need for due diligence in acquisitions - checklists of important points * Deemed asset sales -- Is 338 or 338(h) (10) appropriate? * The impact of the 197 amortizable intangibles regulations on the acquisition and disposition of a business * How to allocate purchase price for tax advantage * Liquidations as alternatives to sales of a business * Planning to avoid double taxation under repeal of the General Utilities Doctrine * Special problems and opportunities when an S Corporation is the buyer or seller * Installment sale and interest issues * Avoiding tax pitfalls and recognition of tax planning opportunities * Bootstrap acquisitions * State tax issues * Unique issues in buying and selling of LLC/partnership interests * Individually owned goodwill.
Who Should Attend
All practitioners who will be involved in the sale of a business.

Course Level Intermediate
Prerequisites A basic course in partnerships/LLCs; experience with C Corporations.
Course IDSELL
Discussion LeaderMichael L. Sylvester, Surgent
CPE Credit8 Hours
Additional Information: Parking and lunch are provided on-site.
Fee: $255 - Society Member
$285 - Society Nonmember
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635 S. 14TH ST. SUITE 330
LINCOLN, NE 68508
(402) 476-8482
(800) 642-6178
(402) 476-8731