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Taxes and M&A: Basic Tax Planning for Business Sales in Family, Management, and Merger and Acquisition Situations

Mergers & Acquisitions

 Taxes and M&A: Basic Tax Planning for Business Sales in Family, Management, and Merger and Acquisition Situations
CPE Credit

Program Type: Recorded Webinar(Audio, PPT)
Program Level: Basic
Prerequisites: Previous training or experience with the fundamentals of accounting, finance, economics, and business writing.
Advanced Preparation: None
Delivery Method: Group Internet-Based
CPE Credits: One (1) Hour
Fields of Study: Taxes
Item Number: 14PMA0822
Shipping Weight: 0lbs. 0oz.
Price: $80.00
Program Description

Taxes to the individual selling shareholder on a poorly planned acquisition or merger can be up to 65 percent or more of the company sales price. Clearly this outcome must be avoided whenever possible.

This webinar will cover tax-planning basics for a merger and acquisition, including some family and management transactions, so that optimum tax outcomes can be obtained. The focus will be on taxable stock and asset sale transactions along with limited coverage of employee stock ownership plan (ESOP) transactions. Basic planning strategies and possible solutions to problems that commonly arise will be covered.

Learning Objectives

After completing this webinar, attendees will be able to:

- Devise high-level strategies to reduce taxes in business sales, mergers, and acquisitions
- Identify the best type of merger transaction (stock or asset) based on the company's existing tax election (S corporation, C corporation, Partnership etc.)
- Differentiate between the treatment of trailing liabilities with an asset sale or stock sale
- Explain why, in many cases, buyers favor asset sales and sellers favor stock sales thereby creating a natural friction and how to overcome that friction
- Define personal goodwill and articulate how it may impact tax outcomes
- Specify times when higher salaries may actually lower taxes

Who Should Attend

Business owners contemplating a transaction, brokers, CPAs, CEOs, CFOs, attorneys, or others who may participate or advise in a merger and acquisition or business sale transaction including family and/or management transitions


Gregory R. Caruso, JD, CPA, CVA
Mr. Gregory Caruso is a principal at Harvest Business Advisors. Harvest works with business owners to increase business value and create opportunities through business brokerage, business valuation, succession and transaction consulting. Greg has been involved the valuation, preparation, and implementation of over 250 business mergers and sales.

Prior to entering business brokerage and business valuation, Mr. Caruso had a transactional law practice and real estate title business. Prior to that, for 10 years he was a principal owner of a family homebuilder that delivered up to 70 homes per year. Greg is active in many professional organizations and is a past president of There Goes My Hero, a 504(c) nonprofit dedicated to feeding leukemia patients and increasing registrations in bone marrow registries. For more information about Harvest and Mr. Caruso visit