- Asset sales and stock sales and their attendant results to buyers and sellers
- Section 1060 and using the residual method
- Consequences of making a Section 754 election with adjustments under Sections 743(b) and 734(b)
- Section 338 and Section 338(h)(10) elections
- Allocating some of the purchase price of a business to personal goodwill
- Partnership distributions to retiring partners under Section 736(a) and 736(b)
- Consulting agreements and employment agreements as between buyers and sellers
- Advantages of a C corporation having Section 1202 stock
Learning Objectives
- Advise clients regarding the tax aspects associated with buying and selling a business
Major Topics
- Asset sales and stock sales and their attendant results to buyers and sellers
- Section 1060 and using the residual method
- Consequences of making a Section 754 election with adjustments under Sections 743(b) and 734(b)
- Section 338 and Section 338(h)(10) elections
- Allocating some of the purchase price of a business to personal goodwill
- Partnership distributions to retiring partners under Section 736(a) and 736(b)
- Consulting agreements and employment agreements as between buyers and sellers
- Advantages of a C corporation having Section 1202 stock