January 16, 2024


4 Total CPE Credits


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

Total CPE

Things to Know About This Course

Course Level

  • Intermediate


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.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 159 159
  • COCPA Non-Member

    $ 209 209
    Your Price

Please login to register.