CPE Course Information
General Information
| Course Number: | 0206123 |
| Course Title: | In Person & Webinar: Surgent Buying and Selling a Business - Critical Tax and Structuring Issues |
| Description: | Please note: If you choose the CPE only option for this meeting, you are choosing to attend virtually via webinar. Webinar Bundle not valid on this webinar. Course material will be provided digitally. Overview: One of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients, 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 practitioners and industry CPAs understand structuring techniques. All CPAs, including controllers and executives in industry, should understand how difficult the process of buying and selling a business has become. Major Topics: An overview of the business evaluation process, Negotiation points and goals from buyer and seller standpoints, An overview of confidentiality agreements, memorandums of understanding, and asset purchase agreements, Recognizing the need for due diligence in acquisitions, including checklists of important points, Deemed asset sales – §338 and §338(h)(10) The use of “F reorganizations” in lieu of §338(h)(10) The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business, Allocating purchase price for tax advantage, Impact of the net investment income tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity, Changes in strategy under the new tax laws Liquidation as an alternative to the sale of a business Planning to avoid double taxation, Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues, Avoiding tax pitfalls and recognizing tax planning opportunities. Learning Objectives: Understand the factors that must be considered for due diligence and developing a valuation, Understand the goals and methods of negotiating the final purchase price, Identify the different tax consequences of various forms of acquired businesses, including the impact of the net investment income tax (NIIT) and the §199A pass-through deduction, Appreciate §338 and §338(h)(10) elections and the benefits of installment sales, Learn how strategies have changed under new tax legislation Understand the required reporting to the IRS regarding the purchase or sale of a business and how to complete the forms. Designed for: All practitioners who will be involved in the sale of a business. |
| Speaker: | Susan Smith, CPA |
| Knowledge Level: | Basic |
| Sponsor: | PSTAP - Buxmont Chapter |
| Date: | 06/23/2023 |
| Number of Days: | 1 |
| Location: | Trevose, Radisson Hotel Philadelphia Northeast |
| Address: |
2400 Old Lincoln Highway 1/4 Mile South of PA Turnpike Interchange 351 Trevose, PA 19053 |
| CPE Credits: | 8 Credits Tax (Federal) |
| Host Chapter(s): | Buxmont |
| Meal: |
Day 1 Choices Grilled Chicken Florentine w/Spinach Cream Sauce Pan Seared Salmon, Lemon Caper Sauce (Veg. option) Israeli Cous Cous and Vegetable Stir Fry Eggplant |
Registration Information
| Registration Begins: | 7:00 a.m. |
| Start Time: | 8:00 a.m. |
| End Time: | 4:30 p.m. |
CPE Only Pricing
| CPE Only Member Rate: | 275.00 |
| CPE Non-Member Rate: | 300.00 |
Early Bird Pricing
| Early Bird Deadline: | 06/02/2023 |
| PSTAP Member Rate: | 250.00 |
| Non-Member Rate: | 335.00 |
Pricing
| PSTAP Member Rate: | 295.00 |
| Non-Member Rate: | 335.00 |
Cancellation Policy
| Cancellations received after June 17 , 2023 will be refunded less a $30 service fee. No show, no refund - no exceptions. |
Additional Information
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