Surgent’s Stock vs. Asset Acquisitions of C Corporations
Description
A business conducted as a C corporation can be purchased through an asset acquisition or a stock acquisition. In an asset acquisition, the buyer purchases the business by purchasing the assets that make up the C corporation’s ongoing business. In a stock acquisition, the buyer purchases the stock of the C corporation that owns all or a majority of the business assets. The seller and the buyer are usually at odds over how to structure the acquisition. Accounting and finance professionals advising their clients should be fully conversant in the tax rules that apply to stock and asset acquisitions. Discussing and explaining those rules is the focus of this course.
Objective
Advise owners of C corporations and those wishing to acquire C corporations of the tax consequences associated with an asset or stock acquisition
Advanced Preparation
None
Required Knowledge
A basic understanding of the tax rules related to C corporations
Who Should Attend
Accounting and finance professionals advising sellers and buyers of C corporations
Credit Types
- CPE – Taxes
- Enrolled Agent
Registration Fees
| Registration | Type | Price |
|---|---|---|
| WRS41626: Registration – Member | Mem | $105 |
| WRS41626: Registration – Non-Member | NM | $230 |
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.