February 20, 2024


8 Total CPE Credits


Webinar (CA): Tax Considerations in Buying and Selling a Business 2023

  • Instructor

    John McWilliams

Learning Objectives

• Recognize tax planning opportunities for selling a business
• Identify the tax consequences of using employment and consulting agreements, covenants not to compete, personal goodwill and contingent sales price
• Identify the basics of Section 754 and Section 338 elections

Major Topics

• Taxable asset sales, sale of stock of the corporation and stock redemptions
• Comparison of tax consequences of C corporation , S corporation and partnerships
• Tax treatment of transaction costs of acquired intangibles, IRC 197
• Seller consulting and employment agreements
• Installment sales
• Employee stock ownership plan
• Tax-deferred acquisitive corporate reorganizations
• Net operating losses and tax credits of acquired corporate business
• Sec. 1202; Stock Section 1244; the basics of stock Section 754 elections; and Sec. 338 and 338(h)(10) elections

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.

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, financial professionals and attorneys.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 299 299
  • COCPA Non-Member

    $ 399 399
    Your Price

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