Help your client or employer determine the most advantageous tax structure for buying or selling a business. There are different strategic options and goals depending on which side of the deal your client is sitting. Become well versed in the ins and outs of taxable versus tax-free transactions as well as asset sales so that you are equipped to provide sound technical advice to your client. Once you have determined the structuring you will also need to understand the reporting requirements.
Course ID: CL4MERG
Mergers and Acquisitions: Strategies for the Right Tax Structure
- Determine whether a transaction should be structured as a taxable or tax-free acquisition.
- Distinguish the key considerations regarding asset and stock transactions.
- Recognize tax strategies for C corporation and S corporation transactions.
- Determine how to allocate the total purchase price amount the various asset classes in an asset acquisition.
- Identify the general rules on amortizing intangible assets.
- Recognize certain tax planning pitfalls and opportunities.
- Taxable and nontaxable acquisitions
- Asset versus stock based transactions
- Section 338(h)(10) elections
- Section 1060 allocation procedures and Form 8594
- Section 197 intangibles