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Date / Time / Location

Wednesday, November 20, 2019
8:30 AM - 4:30 PM
Registration: 8:00 AM

NJCPA Learning Center105 Eisenhower Parkway, Suite 300
Roseland, NJ 07068
973-226-4494

CPE Credits

  • 8.00 CPE Credits in TX

Package Pricing

In-Person Registration
  • $279.00 - Member
  • $379.00 - Non Member
Webcast: Attend this seminar virtually
  • $279.00 - Member
  • $379.00 - Non Member

Course Developer

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.

Designed For

CPAs in public accounting and industry involved in business entity liquidations.

Benefits

  • 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

Highlights

  • 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

Course Level

Intermediate

Prerequisites

A basic course in partnerships/LLCs, S corporations and C corporations.

Advance Preparation

None

Additional Notes

  • 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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    Robert Gilwee

    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.

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