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| Taxes and M&A: Basic Tax Planning for Business Sales in Family, Management, and Merger and Acquisition Situations |
Course CPE: 1 hour
Field(s) of Study: Taxes–1 hr
Program Level: Basic
Prerequisites: Previous training or experience with the fundamentals of accounting, finance, economics, and business writing. These individuals are often at the staff or entry level in organizations, although such programs may also benefit a seasoned professional with limited exposure to the area.
Advanced Preparation: None
Delivery Method: Self-Study |
Item
Number: 14PMA0822
Shipping Weight: 0lbs. 0oz. |
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$99.00 |
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Recording Date: August 22, 2014
Presenter: Greg Caruso
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.
After completing this course, you will be able to:
- Select 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
- Recognize why, in many cases, buyers favor asset sales and sellers favor stock sales thereby creating a natural friction and how to overcome that friction
- Determine what personal goodwill is and articulate how it may impact tax outcomes
- Identify situations when higher salaries may actually lower taxes
For more information regarding refund or concerns, please contact our offices at (800) 677-2009.
The Consultants’ Training Institute (CTI) 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. |
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