Surgent's A Complete Tax Guide to Exit Planning
Wednesday, February 12, 2025
Webcast or Webinar, Online
10:00AM - 12:00PM (opens at 9:30 AM) EST
2Credits
Technical Business
Registration is Open
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$119.00 Regular Price
Non-Members
$149.00 Regular Price
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Course Type: Webcast
Course Code: 24/SUEXP212
Level: Intermediate
Vendor: Surgent
Field of Study: Taxes
Overview:
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.Objectives:
- Understand key issues regarding exit planning
- Discuss tax implications of exit planning strategies
- Compare exit planning between entity types (C corporations, S corporations, partnerships, etc.)
Major Topics:
- Gain exclusion and tax-free reorganization planning
- Gain exclusion with sales of C corporation stock – Section 1202
- Deferral of gain with installment reporting
- Gain planning with partnerships
- Basis planning – basis step-up at death, gifts of interests to family
- Restructuring the business entity – C vs. S corporation, partnerships, LLCs
- Real estate planning – retention vs sales, like-kind exchanges
- Employee stock ownership plans – special tax incentives
- Employee benefit planning with ownership change
- Taxes other than the federal income tax – state tax, estate, gift and generation-skipping taxes, and property taxes
- Prospects for tax law change
Major Topics:
- Gain exclusion and tax-free reorganization planning
- Gain exclusion with sales of C corporation stock – Section 1202
- Deferral of gain with installment reporting
- Gain planning with partnerships
- Basis planning – basis step-up at death, gifts of interests to family
- Restructuring the business entity – C vs. S corporation, partnerships, LLCs
- Real estate planning – retention vs sales, like-kind exchanges
- Employee stock ownership plans – special tax incentives
- Employee benefit planning with ownership change
- Taxes other than the federal income tax – state tax, estate, gift and generation-skipping taxes, and property taxes
- Prospects for tax law change