Surgent's A Complete Tax Guide to Exit Planning
Description
When exit planning, it is important to weigh various issues, including tax implications, to achieve an effective management and/or ownership change. Many envision tax-free reorganizations being the most preferable structure to avoid capital gains tax, but the opportunities come at a cost to the seller. This course will provide a well-rounded discussion of the various strategies to consider when advising on exiting a business.
Highlights
- Gain exclusion and tax-free reorganization planning
- Gain exclusion with sales of C corporation stock – Section 1202
- Deferral of gain with installment reporting
- Gain planning with partnerships
- Basis planning – basis step-up at death, gifts of interests to family
- Restructuring the business entity – C vs. S corporation, partnerships, LLCs
- Real estate planning – retention vs sales, like-kind exchanges
- Employee stock ownership plans – special tax incentives
- Employee benefit planning with ownership change
- Taxes other than the federal income tax – state tax, estate, gift and generation-skipping taxes, and property taxes
- Prospects for tax law change
Objectives
- Understand key issues regarding exit planning
- Discuss tax implications of exit planning strategies
- Compare exit planning between entity types (C corporations, S corporations, partnerships, etc.)
Designed For
CPAs in industry and public accounting who want to gain an understanding of exit planning considerations for their clients
Course Pricing
Member Fee
Applicable if you are a HSCPA member in good standing. |
$109.00 |
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Non-Member Fee
Applicable if you are not a HSCPA member. |
$159.00 |
Your Price | $159.00 |
CPE Choice
Learn more about CPE Choice.
This course does not qualify for CPE Choice.