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Stock vs. Asset Acquisitions of C Corporations (Z1-SVAS-2022-01-SSWC)

100 Minutes
On demand - Video

On Demand - Video

2 CPE Credits in TX

OVERVIEW

A business conducted as a C corporation can be purchased in one of two ways, as an asset sale or a stock sale. In an asset sale, the buyer purchases the business by purchasing the assets which make up the C corporation’s ongoing business. In a stock purchase, the buyer purchases the stock of the C corporation that owns all of the business assets. The seller and the buyer are usually at odds over how to structure the acquisition. Tax practitioners advising their business clients should be fully conversant with the tax rules that apply to stock and asset sales. Discussing and explaining those rules is the focus of this course.

DESIGNED FOR

Tax practitioners advising sellers and buyers of C corporations.

BENEFITS

  • Advise owners of C corporations and those wishing to buy C corporations of the tax consequences associated with an asset or stock sale

HIGHLIGHTS

  • Advantages and disadvantages to buyer and seller of an asset sale and a stock sale
  • Tax treatment of consulting agreements and covenants not to compete
  • Sale of personal goodwill associated with an asset sale
  • Tax consequences associated with a stock sale and an asset sale
  • Tax free exchange in a stock sale
  • Non-tax issues that must be considered when a corporation is sold

COURSE LEVEL

Intermediate

PREREQUISITES

None

ADVANCE PREPARATION

None

PRICING

$89.00 - Member

$109.00 - Nonmember

ADDITIONAL OPTIONS

Remind me to register

Print a registration form

COURSE DEVELOPER

Surgent