January 18, 2024


4 Total CPE Credits


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

  • Instructor

    John McWilliams

Learning Objectives

• Determine tax and non-tax differences between a stock sale and an asset sale
• Identify benefits from using compensation arrangements, covenants not to compete, personal goodwill and contingent consideration
• Recognize differences between selling the stock of a C corporation compared to an S corporation
• Identify benefits of Section 1042, 1045 and 1202
• Recall S corporation tax planning opportunities related to suspended losses, installment sales and termination of S corporation status

Major Topics

• Stock sale vs asset sale
• S corporation versus C corporation
• Sale of Qualified Small Business Stock (IRC 1202 and 1045)
• "Survival" of net operating losses and tax credit carryforwards
• Planning regarding S corporation suspended losses
• Section 338, 338(h)(10) or 336(e) elections
• Qualified Subchapter S Subsidiary Election ( QSUB election)
• S corporation election termination planning
• Stock redemptions related to a stock sale

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate


An understanding of the taxation of individuals, C corporations, S corporations and 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 and attorneys.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 159 159
  • COCPA Non-Member

    $ 209 209
    Your Price

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