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PRODID://NDCP//498084
BEGIN:VEVENT
DTSTAMP:20260429T222720
VTIMEZONE:America/Chicago
DTSTART:20260616T130000Z
DTEND:20260616T163000Z
UID:498084
SUMMARY:Surgent's Buying and Selling a Business: Tax and Structuring Overview (SEL4)
LOCATION:Webinar
DESCRIPTION:Surgent's Buying and Selling a Business: Tax and Structuring Overview (SEL4)\n\n06/16/26 08:00 AM CST\n - 06/16/26 11:30 AM CST\Description:\nOne of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs, including controllers and executives in industry, should understand how difficult the process of buying and selling a business has become.Objectives:
 Understand the CPA’s role in the beginning of the transaction and throughout the process
 Identify the different tax consequences for various forms of acquired businesses
 Identify the tax consequences for sellers of various forms of businesses, including the impact of the net investment income tax (NIIT) and the §199A pass-through deduction
 Appreciate §338 and §338(h)(10) elections and the benefits of installment sales
 Understand the impact of §§751, 743, 734, and 754 on the purchase or sale of a partnership
 Presenters:Michael Frost, CPAField of Study:Taxes (4)Major Topics:
 An overview of the beginning of the process and documents for preliminary tax planning
 Recognizing the need for due diligence in acquisitions, including checklists of important points
 Deemed asset sales – §338 and §338(h)(10)
 The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business
 Allocating purchase price for tax advantage
 Planning to avoid double taxation under the repeal of the General Utilities doctrine
 Special problems and opportunities when an S corporation is the buyer or seller
 Installment sale and interest issues
 Avoiding tax pitfalls and recognizing tax planning opportunities
 Unique issues in buying and selling LLC/partnership interests
 Impact of the net investment income tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity
 Individually owned goodwill
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Buying and Selling a Business: Tax and Structuring Overview (SEL4)<br /><br />06/16/26 08:00 AM CST - 06/16/26 11:30 AM CST<br />Description:<br />One of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs, including controllers and executives in industry, should understand how difficult the process of buying and selling a business has become.<br><br><b>Objectives:</b><br><ul>
    <li>Understand the CPA&rsquo;s role in the beginning of the transaction and throughout the process</li>
    <li>Identify the different tax consequences for various forms of acquired businesses</li>
    <li>Identify the tax consequences for sellers of various forms of businesses, including the impact of the net investment income tax (NIIT) and the &sect;199A pass-through deduction</li>
    <li>Appreciate &sect;338 and &sect;338(h)(10) elections and the benefits of installment sales</li>
    <li>Understand the impact of &sect;&sect;751, 743, 734, and 754 on the purchase or sale of a partnership</li>
</ul><br><b>Presenters:</b><br>Michael Frost, CPA<br><br><b>Field of Study:</b><br>Taxes (4)<br><br><b>Major Topics:</b><br><ul>
    <li>An overview of the beginning of the process and documents for preliminary tax planning</li>
    <li>Recognizing the need for due diligence in acquisitions, including checklists of important points</li>
    <li>Deemed asset sales &ndash; &sect;338 and &sect;338(h)(10)</li>
    <li>The impact of the &sect;197 amortizable intangibles regulations on the acquisition and disposition of a business</li>
    <li>Allocating purchase price for tax advantage</li>
    <li>Planning to avoid double taxation under the repeal of the General Utilities doctrine</li>
    <li>Special problems and opportunities when an S corporation is the buyer or seller</li>
    <li>Installment sale and interest issues</li>
    <li>Avoiding tax pitfalls and recognizing tax planning opportunities</li>
    <li>Unique issues in buying and selling LLC/partnership interests</li>
    <li>Impact of the net investment income tax (NIIT) and the &sect;199A pass-through deduction on the tax due on the sale of a pass-through entity</li>
    <li>Individually owned goodwill</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
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