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Selling Your Business: Issues and Planning for Stock and Asset Sales (SBIP)

  • Customer Rating
    Not Yet Rated
  • Field of Study
    Taxes
  • Level
    Intermediate
  • Credits
    2
  • Qualifies for

    IRS CPE

Overview

When a business is being sold that is conducted as a corporation, generally, an asset sale provides the best after-tax outcome to a buyer and a stock sale results in the best after-tax consequences for the seller. Obviously, there are many factors to consider when structuring the sale of a business other than the tax outcome, but whatever form is chosen is generally better for one side than the other from a tax perspective. Tax practitioners advising buyers and sellers of businesses operating as corporations must obviously be able to advise both buyers and sellers and accordingly should be thoroughly conversant with the tax consequences of both a stock sale and an asset sale.

Major Topics:

  • Tax consequences to buyer and seller when the corporation’s assets are sold
  • Tax consequences to buyer and seller when the corporate stock is sold
  • Sale of personal goodwill
  • Stock acquisition of a corporate subsidiary
  • Making Section 338 and Section 338(h)(10) elections
  • Ways of limiting a stock buyer’s legal liability to pre-acquisition plaintiffs and creditors

Learning Objectives

  • Understand the tax consequences associated with the sale/purchase of a business conducted as an asset sale or a stock sale
  • Defend on IRS audit the personal sale of goodwill when corporate assets are sold

Who should take this course:

Designed for:

Any tax practitioner advising clients selling or buying a business conducted as a corporation

Prerequisite:

Knowledge of basic individual and corporate income tax rules

Advanced Preparation:

None

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