November 21, 2023


8 Total CPE Credits


Webinar (CA): Deal Structure for Mergers and Acquisitions 2023

  • Instructor

    George Shewchuk

Learning Objectives

• Determine the types of taxable acquisitions of C and S corps
• Recognize the types of tax-free acquisitions of C corps and the requirements for tax-free treatment
• Identify differences between the taxable sale of S and C corps
• Recognize various types of taxable and tax-free divestiture methods, including equity carve-outs, spin-offs and tracking stocks
• Determine the effect of the acquisition structure on the target firm's tax attributes
• Identify key sections of purchase and sale documents
• Outline necessary steps to complete a complex sample S corporate deal, including schedules
• Identify approaches to calculating net tax cash flow
• Discuss briefly Partnership mergers and acquisition issues

Major Topics

• Mechanics and timelines of M&A deals
• Structures of taxable asset acquisitions and stock acquisitions
• Triangular and reverse triangular mergers
• Structuring and pricing an acquisition
• Tax-free reorganizations
• Tax planning for divestitures
• Key sections of purchase and sale documents
• Case studies with schedules
• Tax return forms and elections to be aware of

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate


General understanding of ordinary income and capital gain taxation as well as general knowledge of C and S cooperate structures in addition to partnerships.

Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs, controllers and financial professionals.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 299 299
  • COCPA Non-Member

    $ 399 399
    Your Price

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