Surgent's Stock vs. Asset Acquisitions of C Corporations

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Location: Online

2Credits

Technical Business

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Product Code: SU24-SVAS-SSWC

Level: Intermediate

Vendor: Surgent

Field of Study: Taxes

Overview:

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.

Objectives:

Advise owners of C corporations and those wishing to acquire C corporations of the tax consequences associated with an asset or stock acquisition

Major Topics:

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

Designed For:

Tax practitioners advising sellers and buyers of C corporations

Prerequisite:

A basic understanding of the tax rules related to C corporations

Additional 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.