Surgent's Buying and Selling a Business: Critical Tax and Structuring Issues (SELL)

You Pay: $125.00
Field of Study
Course Level
Surgent McCoy CPE LLC

Registration Fees

MSCPA Member
AICPA Member
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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.

Designed For

All practitioners who will be involved in the sale of a business

Course 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

Major Subjects

* 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


A basic course in partnerships/LLCs; experience with C corporations


+ $125.00

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