CGLB
THE COMPLETE GUIDE TO LIQUIDATION OF BUSINESS ENTITIES
The objective of this course is to fully explore the technical
tax and business issues in liquidating C corporations, S corporations,
partnerships, and limited liability companies. This unique course is essential
for anyone planning to sell a business.
Major topics include:
- The unique
planning opportunities and tax traps involved in the liquidation of
a business entity
- Understanding installment
sales and the big hurdles to favorable tax treatment in liquidation
- An analysis of
when liquidation is advisable -- now or later?
- Personal holding
company and accumulated earnings tax issues
- The special problems
of liquidating Subchapter S corporations
- Key planning issues
and benefits in liquidating partnerships and limited liability companies
- Strategies to pursue
in light of the tax rates on dividends and capital gains
- Liquidation of
a corporate subsidiary
Designed for: CPAs in public accounting and industry involved in business entity liquidations. This course is a must for expanding your knowledge of business tax.
Level
of knowledge: Intermediate
Field
of study: Taxes
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