Surgent’s The Complete Guide to Liquidation of Business Entities (SSTX729/24)
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.
Accounting and Financial Professionals in public accounting and industry involved in business entity liquidations
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
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
A basic course in partnerships/LLCs, S corporations, and C corporations