Surgent's Stock vs. Asset Acquisitions of C Corporations (SVAS)

Course Details

Date

Monday, August 3, 2020

7:00am – 9:00am

Field of Study

Taxation

Course Number

SU0213

CPE Credit

2.0 hours CPE credit

Level of Knowledge

Intermediate

Vendor

Surgent McCoy CPE, LLC

Prerequisites

A basic understanding of the tax rules related to C corporations

Description

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.

Highlights

  • 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

Objectives

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

Designed For

Tax practitioners advising sellers and buyers of C corporations

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

$89.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$119.00
Your Price $119.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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