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 managers understand structuring techniques. All managers should understand how difficult the process of buying and selling a business has become.

Major topics include:

• Spreadsheet analysis to develop an offer price using the discounted cash flow and alternate valuation methods
• Understanding confidentiality agreements, memorandums of understanding, and asset purchase agreements
• Recognizing the need for due diligence in acquisitions -- checklists of important points.
• Deemed asset sales -- Is §338 or §338(h)(10) appropriate?
• The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business - the final regulations
• How to allocate purchase price for tax advantage
• Liquidations as alternatives to sales of a business
• Planning to avoid double taxation under repeal of the General Utilities doctrine
• Special problems when an S corporation is the buyer or seller
• Installment sale and interest issues
• Avoiding tax pitfalls and discussion of tax planning opportunities
• Bootstrap acquisitions
• State tax issues
• Impact of 2003 and 2004 tax law on acquisitions

For complete information about this course, including pricing, please call (610) 688-4477 ext. 22 or email SmithC@cpenow.com.

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Surgent McCoy CPE, LLC
237 Lancaster Ave
Devon, PA 19333
(610) 688-4477
(610) 688-3977 (FAX)
info@cpenow.com