Surgent's The Complete Guide to Liquidation of Business Entities
Available Anytime
Location:
Online
8Credits
Technical Business
Registration is Open
FICPA Members
Nonmembers
$295.00 Regular Price
Product Code: SU24-CGLB-SSDL
Level: Intermediate
Vendor: Surgent
Field of Study: Taxes
Overview:
Liquidations may be used as an alternative to the sale of a business or as an adjunct to the sale of business assets. The objective of this course is to fully explore the technical tax and business issues in liquidating C corporations, S corporations, partnerships, and limited liability companies. This unique course is essential for anyone planning to sell a business.Objectives:
- Describe the tax consequences to a corporation and its shareholders on a complete liquidation and the alternatives to a liquidation
- Understand the particular issues in the liquidation of an S corporation
- Consider the options available on the complete liquidation of a partnership or LLC
Major Topics:
- Impact of recent legislation
- The unique planning opportunities and tax traps involved in the liquidation of a business entity
- Understanding installment sales and the big hurdles to favorable tax treatment in liquidation
- Filing Form 966: it’s more important than you think
- An analysis of when liquidation is advisable – now or later?
- Strategies to pursue in light of the tax rates on dividends and capital gains
- The special problems of liquidating Subchapter S corporations
- Key planning issues and benefits in liquidating partnerships and limited liability companies
- An expansion of the "carried interest" provisions of Rev. Proc. 93-27
Designed For:
Accounting and Financial Professionals in public accounting and industry involved in business entity liquidationsPrerequisite:
A basic course in partnerships/LLCs, S corporations, and C corporationsAdditional Info:
You will receive an email from [email protected] with instructions on how to log onto your course shortly. If you do not receive the email within the hour, please check your spam filter.
For technical support, registration questions or other customer service-related inquiries, please call (800) 778-7436 or email [email protected]. Phones are staffed from 8:30 a.m. to 5:00 p.m. Eastern Time, Monday through Thursday, and 8:30 a.m. to 4:00 p.m. Eastern Time on Friday.