Mergers and Acquisitions – Complete Guide to Relevant Issues

Description

Tax compliance

Learning Objectives

At the end of this course participants will be able to:
∙ Differentiate issues related to asset acquisitions and stock acquisitions
∙ Explain various elections (such as IRC Sections 336 and 338)
∙ Describe mixed entity transactions

Major Topics

Taxable asset acquisitions vs. non-taxable stock/equity acquisitions
∙ What happens in an asset acquisition
∙ What happens in a stock or equity acquisition
∙ 338 and 336 elections
∙ Basics of 382
∙ Basics of 280G
∙ Earnouts and contingent payments
∙ Assumed liabilities
∙ Acquired reserves
∙ Acquired deferred revenue
∙ Treatment of transaction costs
∙ Basics of mixed entity transactions, examples such as:
o C-Corp buys an interest in a partnership
o C-Corp buys an S-Corp
o C-Corp buys an interest in an LLC (lots of possibilities here)
o S-Corp buys a partnership
o S-Corp buys a C-Corp
o S-Corp buys an interest in an LLC
o Partnership acquisitions of various entity types
o Very basic overview of tax-free re-organizations
o High level overview of entity formations
o High level of entity liquidations or terminations

Provider
Maryland Association of CPAs
Course Level
Intermediate
Professional Area of Focus
Tax
Taxation
CPE Field of Study
Taxes
4
Who Should Attend

CPAs, EAs, and attorneys

Instructor(s)
Arthur Werner
Prerequisites

Three to four years’ experience with mergers and acquisitions

Advanced Preparation

None

Location
Live – Online Webcast
Event Information
When
Nov 22, 2022
12:00 pm - 3:30 pm EDT
Location
Live – Online Webcast
Total CPE Credits
4
Format
Live Webcast

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$160.00

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$210.00
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Mergers and Acquisitions – Complete Guide to Relevant Issues


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