January 16, 2024


Webinar


4 CPE

Webinar (CA): Buying and Selling Corporate Businesses: Asset Sales 2023

January 16, 2024
Webinar
4 CPE

Webinar (CA): Buying and Selling Corporate Businesses: Asset Sales 2023

  • Instructor

    John
    McWilliams

Learning Objectives

• Determine benefits from using compensation arrangements, covenants not to compete, personal goodwill and contingent consideration
• Identify the differences between selling the assets of an S corporation compared to a C corporation
• Recognize the tax significance and relevant legal authority related to the allocation of the purchase price among the assets purchased
• Recall the law applicable to "purchased intangibles"
• Identify tax considerations related to asset sales after the death of the shareholder

Major Topics

• Stock sale vs. asset sale: tax and non-tax differences
• Compensating the selling shareholders for services performed
• Covenants not to compete
• Personal goodwill
• Built-in gain planning for S corporations
• Installment sales
• Allocation of the purchase price among the assets

CPE Credits Available

4 CPE
4
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

An understanding of the taxation of individuals, corporations, S corporations and partnerships or at least two years of experience in advising privately owned businesses.

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 and attorneys.

Provider

California CPA Education Foundation

This event has ended.