Surgent's A Complete Tax Guide to Exit Planning
Monday, June 23, 2025
9-11 a.m. Central
2 CPE (2 technical) | 2 IRS CE
Course code: 25WS-0439
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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 corporation, 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 objectives
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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
Pricing
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Standard Member Fee |
$99.00
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 Standard Nonmember Fee |
$99.00
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