Description
One of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise 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.
Required Knowledge: * A basic course in partnerships/LLCs * Experience with C-corporations
Advanced Preparation: None
Who Should Attend: All practitioners who will be involved in the sale of a business
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
Credit Types
- Taxes: 4
Event Speaker(s)
- Enrolled Agent
Registration Fees
| Registration | Type | Price |
|---|---|---|
| Surgent: Live Online (4 hours) | Members | $160.00 |
| Surgent: Live Online (4 hours) | Non Members | $320.00 |
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.