Buying and Selling a Business: Tax and Structuring Overview
Description
Objective
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 for sellers 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 Understand the impact of §§751, 743, 734, and 754 on the purchase or sale of a partnership
Attendee Information
Michael Frost, CPA
Required Knowledge
A basic course in partnerships/LLCs; experience with C corporations
Event Code:SEL4-2027-01-WEBNR-41-01
Fields of Study:CPE - Taxes
Other fields:
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