Customer Service: 800-778-7436     

    Log In to Your Surgent Account

    Forgot?
    Forgot?

    Register for an Account

Sign In to Your Surgent Account

Forgot Username or Password | Register for an Account

Choose CPE Format:

Live WebinarSELECT

There are currently no upcoming dates scheduled for this webinar. Please fill out this short form to be notified when this webinar is next available. 

FIRST NAME
LAST NAME
EMAIL ADDRESS
COMMENTS (OPTIONAL)
Self-StudySELECT STARTING AT $125

Downloadable PDF

Credits: 8

Qualifies For: IRS

$125

Textbook

Credits: 8

Qualifies For: IRS

$140
Get this course FREE with an Unlimited Package! Learn More
  • It was an awesome course. I have recommended it to a couple of CPA friends.

    - A Surgent Customer

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.

Introduction to Mergers and Reorganizations (MERG)

  • Customer Rating
  • Field of Study
    Taxes
  • Level
    Intermediate
  • Credits
    8
  • Qualifies for

    IRS CPE

Overview

This course will enable you to understand the technical tax issues and planning in various types of business acquisitions for C corporations and S corporations.

Major Topics:

  • Sale of corporate assets and allocation of purchase price, including a case study
  • More on allocations of personal goodwill, covenants not to compete, consulting agreements and intangible property
  • The issues in the purchase of C corporation stock
  • Tax free acquisitions and reorganizations with helpful charts and cases
  • Special issues of S corporation transactions
  • A whole chapter devoted to the complexities of 338 elections and 338(h)(10)
  • Limits on using NOLs

Learning Objectives

  • Identify corporate attributes, including those for credits and capital losses that carry over in an acquisition
  • Discuss the role cost recovery plays in an asset acquisition and the methodologies available to a buyer to allocate cost to assets acquired, and how miscellaneous intangibles that arise in and facilitate an acquisition transaction are allocated to purchase price when §197 assets are acquired
  • Know how a corporate reorganization is taxed and the requirements for A, B, and C reorganizations
  • Appreciate the deemed sale of assets by a target when a §338 election is made and how §338(h)(10) is used and its impact on S corporation shareholders
  • Understand the requirements to qualify a subsidiary liquidation under §332 and §337, the tax consequences to a parent corporation and to the liquidating subsidiary, and the carryover or adjustment of tax attributes in a complete liquidation of a subsidiary into a parent corporation

Who should take this course:

Designed for:

Experienced practitioners who wish to learn about this specialized area of the law

Prerequisite:

A course in, or hands-on experience with, business acquisitions; experience in dealing with S corporations and C corporations

Advanced Preparation:

None

Loading...

Loading...

Thank You!

YOU HAVE ADDED THE FOLLOWING TO YOUR CART:


Loading...

Thank You!

Thank You! Your request has been submitted.



Get More with a Surgent CPE package

Self-Study Library Package

  • Unlimited 24/7 access to 200+ downloadable self-study courses

  • Courses range from 2-20 credits

  • Provides online grading & CPE certificates by email

$499

Learn More

Unlimited Webinar Package

  • Unlimited access to all non-premium live CPE webinars

  • Includes 1-, 2-, 3-, 4-, and 8-hour webinars, including Saturday and evening options

  • Access through 12/31/16

$649

Learn More

Unlimited Plus Package

  • Unlimited access to ALL live CPE webinars

  • Includes all premium courses and virtual conferences

  • Unlimited 24/7 access to all self-study courses

  • Includes all on-demand webcasts Access for a year from purchase date

  • Unlimited 24/7 access to all self-study courses

$849

Learn More
  • CPE Continuing Professional Education for CPAs

  • IRS Continuing Education for EAs and the AFSP program

  • CFP Accepted by the CFP® Board

  • YB YellowBook Continuing Education

Explore Additional Courses by Topic

SURGENT IS APPROVED AS A PROVIDER OF CONTINUING EDUCATION BY:

Thank You!

Thank You! Your subscription has been submitted.