Certified Public Accountants
Buying and Selling a Business: Tax and Structuring Overview
Afternoon Course
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Online Registration Form
Date: October 23, 2020
Location: Live Webcast
Course Time: 1:00 PM to 4:30 PM Central Time
Registration Begins: 12:30 PM
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.
* 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 to the seller 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
* An overview of the beginning of the process and documents for preliminary tax planning * 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 * 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 * Unique issues in buying and selling of LLC/partnership interests * Impact of the Net Investment Income Tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity * 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 ID: SEL4
Discussion Leader:Surgent - Randy Newton
CPE Credit: 4
Additional Information: Instructions for the webcast will come a few days before the course date along with the electronic materials.
Early Bird Registration:
$150 - Society Member
$200 - Nonmember
Within 30 Days of Course Date:
$185 - Society Member
$235 - Nonmember
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