[WEB] Corporate Liquidations
Description
This course will review the applicable rules and regulations as they apply to the liquidation of both a C corporation and an S corporation.
Objectives
- Discuss the requirements under state law to liquidate a corporation
- Apply the 3.8% Medicare tax to the liquidation of a C and S corporation
- Describe the filing requirements under federal and state law to liquidate a corporation, including filing Form 966
- Distinguish between a sale of assets and a distribution of assets under § 331 and § 336
- Explain the options available for goodwill after Martin Ice Cream
- Illustrate when losses are disallowed under § 336(d)
- Describe the tax effect of a liquidation of a subsidiary under § 332 and § 337 and a QSub election
- Illustrate the sale of the assets of a C or S corporation for an installment note and the distribution of the installment note in liquidation of the corporation
- Discuss the § 338 election, the § 338(h)(10) election for an S corporation (and filing Form 8023), and the § 336(e) election for an S corporation (and filing Form 8883)
- Describe the treatment of the payment of expenses and debts after the dissolution of the corporation
- Discuss the limitations on the use of losses under §382, §383, and §384
- Describe the tax attributes which survive a corporate liquidation and the term "transferee liability"
Registration for this course has passed.
Course Pricing
Early Registration Member Fee
Applicable if you are a HSCPA member in good standing and register by August 11, 2022. |
$150.00 |
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Member Fee
Applicable if you are a HSCPA member in good standing. |
$200.00 |
Early Registration Non-Member Fee
Applicable if you are not a HSCPA and register by August 11, 2022. |
$300.00 |
Non-Member Fee
Applicable if you are not a HSCPA member. |
$350.00 |
Your Price | $350.00 |
CPE Choice
Learn more about CPE Choice.
This course does not qualify for CPE Choice.