Surgent’s Introduction to Mergers and Reorganizations (MERG) (SSTX66/19)
June 30, 2019 @ 12:00 pm| $320
This course will enable you to understand the technical tax issues and planning in various types of business acquisitions for C corporations and S corporations.
Experienced practitioners who wish to learn about this specialized area of the law
- Identify corporate attributes, including those for credits and capital losses that carry over in an acquisition
- Discuss the role cost recovery plays in an asset acquisition and the methodologies available to a buyer to allocate cost to assets acquired, and how miscellaneous intangibles that arise in and facilitate an acquisition transaction are allocated to purchase price when §197 assets are acquired
- Know how a corporate reorganization is taxed and the requirements for A, B, and C reorganizations
- Appreciate the deemed sale of assets by a target when a §338 election is made and how §338(h)(10) is used and its impact on S corporation shareholders
- Understand the requirements to qualify a subsidiary liquidation under §332 and §337, the tax consequences to a parent corporation and to the liquidating subsidiary, and the carryover or adjustment of tax attributes in a complete liquidation of a subsidiary into a parent corporation
- Sale of corporate assets and allocation of purchase price, including a case study
- More on allocations of personal goodwill, covenants not to compete, consulting agreements and intangible property
- The issues in the purchase of C corporation stock
- Tax free acquisitions and reorganizations with helpful charts and cases
- Special issues of S corporation transactions
- A whole chapter devoted to the complexities of 338 elections and 338(h)(10)
- Limits on using NOLs
A course in, or hands-on experience with, business acquisitions; experience in dealing with S corporations and C corporations
When you purchase a Surgent CPE on-demand course, it must be taken by June 30, 2019, to receive credit.
Within 5 minutes after your purchase, you will receive an email from email@example.com that explains how to access your course and materials.
Once you complete a course, please allow up to 30 days to receive you certificate of completion.
If you have further questions, please email firstname.lastname@example.org or call 800.778-7436. Their help lines are staffed Monday-Friday from 8:30 am to 5 pm Eastern Time.