Liquidations may be used as an alternative to the sale of a business or as an adjunct to the sale of business assets. The objective of this course is to fully explore the technical tax and business issues in liquidating C corporations, S corporations, partnerships, and limited liability companies. This unique course is essential for anyone planning to sell a business.
CPAs in public accounting and industry involved in business entity liquidations.
- Understand, apply SSARS No. 21, Clarification and Recodification
- Describe the tax consequences to a corporation and its shareholders on a complete liquidation and the alternatives to a liquidation
- Understand the particular issues in the liquidation of an S corporation
- Consider the options available on the complete liquidation of a partnership or LLC
- Impact of the Tax Cuts and Jobs Act of 2017
- The unique planning opportunities and tax traps involved in the liquidation of a business entity
- Understanding installment sales and the big hurdles to favorable tax treatment in liquidation
- Filing Form 966: it's more important than you think
- An analysis of when liquidation is advisable - now or later
- Strategies to pursue in light of the tax rates on dividends and capital gains
- The special problems of liquidating subchapter S corporations
- Key planning issues and benefits in liquidating partnerships and limited liability companies
A basic course in partnerships/LLCs, S corporations and C corporations.
This seminar qualifies for IRS credit.
Course materials are distributed electronically and we’ve passed the savings along to you - registrants save $20 on all 8-hour seminar pricing. To access the materials visit My Events. Download to your laptop or tablet prior to the seminar, handouts are added as received.
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Note: Online pre-registration will be closed 24 hours prior to this event.
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Registrations will be accepted at the door.
Robert M. Gilwee, CPA, MS
Surgent Professional Education
Robert M. Gilwee, Jr. is a partner in the accounting firm Grandizio, Wilkins, Little, & Matthews, LLP in Sparks, Maryland. He has more than 30 years of practice experience in taxation. His background includes assistance in resolving tax-structuring issues using LLCs, S corporations, and other entities. He is a frequent discussion leader on a variety of taxation topics. He received the Top Manuscript Award from Coopers & Lybrand. In 2015 and 2016, he received the Surgent Outstanding Discussion Leader Award because of his consistently high evaluations for knowledge and presentation skills.