24SS-0193: Surgent's A Complete Tax Guide to Exit Planning (Self-Study)
Valid for one year from purchase date
Self-study - On-Demand
2 CPE (2 technical) | 2 IRS CE
If the organization paying
for the purchase is exempt from sales tax, call us at 952-831-2707 to complete your purchase.
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When exit planning, it is important to weigh various issues, including tax implications, to achieve an effective management and/or ownership change. Many envision tax-free reorganizations being the most preferable structure to avoid capital gains tax, but the opportunities come at a cost to the seller. This course will provide a well-rounded discussion of the various strategies to consider when advising on exiting a business.
Major subjects
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Gain exclusion and tax-free reorganization planning
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Gain exclusion with sales of C Corporation stock -- Section 1202
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Deferral of gain with installment reporting
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Gain planning with partnerships
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Basis planning -- basis step-up at death, gifts of interests to family
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Restructuring the business entity -- C vs. S Corporations, partnerships, LLCs
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Real estate planning -- retention vs sales, like-kind exchanges
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Employee stock ownership plans -- special tax incentives
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Employee benefit planning with ownership change
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Taxes other than the federal income tax -- state tax, estate, gift and generation-skipping taxes, and property taxes
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Prospects for tax law change
Learning objective(s)
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Understand key issues regarding exit planning
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Discuss tax implications of exit planning strategies
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Compare exit planning between entity types (C Corporations, S Corporations, partnerships, etc.)
Who should take this program?
CPAs in industry and public accounting who want to gain an understanding of exit planning considerations for their clients
Fees
Our records indicate
you are a
nonmember.
If you register, you will be charged
$109.00
(Standard Nonmember Fee).
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|
Standard Member Fee |
$109.00
|
 Standard Nonmember Fee |
$109.00
|
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (2.0)
Level
Intermediate
Format
Self-study - On-Demand
Sponsor
NASBA ID#: 103212
Prerequisites
Prereq.
Basic knowledge of tax issues and entity structures
Advance
prep
None
If the organization paying
for the purchase is exempt from sales tax, call us at 952-831-2707 to complete your purchase.
Add to cart
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