Surgent's Stock vs. Asset Acquisitions of C Corporations
Valid for one year from purchase date
Self-study - On-Demand
2 CPE (2 technical) | 2 IRS CE
Course code: 24SS-0411
View pricing
If your organization is exempt
from sales tax, call us at 952-831-2707 to complete your purchase.
Add to cart
A business conducted as a C Corporation can be purchased through an asset acquisition or a stock acquisition. In an asset acquisition, the buyer purchases the business by purchasing the assets that make up the C Corporation's ongoing business. In a stock acquisition, the buyer purchases the stock of the C Corporation that owns all or a majority of the business assets. The seller and the buyer are usually at odds over how to structure the acquisition. Tax practitioners advising their business clients should be fully conversant in the tax rules that apply to stock and asset acquisitions. Discussing and explaining those rules is the focus of this course.
Major subjects
-
Advantages and disadvantages to buyer and seller of an asset acquisition and a stock acquisition
-
Tax treatment of consulting agreements and covenants not to compete
-
Sale of personal goodwill associated with an asset acquisition
-
Tax consequences associated with a stock acquisition and an asset acquisition
-
Acquisitive reorganizations
-
Non-tax issues that must be considered when a corporation is acquired
Learning objectives
-
Advise owners of C Corporations and those wishing to acquire C Corporations of the tax consequences associated with an asset or stock acquisition
Who should take this program?
- Tax practitioners advising sellers and buyers of C Corporations
Pricing
Standard Member Fee |
$89.00
|
Standard Nonmember Fee |
$89.00
|
Our records indicate
you are a
nonmember.
If you register, you will be charged
$89.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
If your organization is exempt
from sales tax, call us at 952-831-2707 to complete your purchase.
Add to cart
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.
A basic understanding of the tax rules related to C Corporations
Advance
prep
None
Search CPE catalog