Taxable Acquisition and Disposition Strategies for Closely-Held Businesses Tech Session Webinar
Join the Closely Held and the Taxation of Mergers and Acquisitions Communities to discuss taxable acquisition and disposition strategies for buyers and sellers of closely-held businesses respectively.
June 4, 2025
Live Webcast
NYSED 1
Instructor
Randy Schwartzman
Instructor
Randy
Schwartzman
Taxable assets acquisitions.
"F" reorganizations.
Direct stock acquisitions versus stock acquisitions with deemed asset sale elections under section 338 or 336(e).
Common partnership acquisition structures, ESOPs, management rollovers.
Use of earnouts and the installment method in M&A transactions.
Learning Objectives
Upon completion of this course, you'll be able to:
Compare taxable asset acquisitions with stock acquisitions (including Section 338/336(e) elections) to determine optimal tax treatment for buyers and sellers.
Analyze the use of F reorganizations, partnership structures, and ESOPs in M&A transactions to identify tax-efficient acquisition frameworks.
Evaluate the strategic application of earnouts and installment sales in deal structuring to align tax timing with business objectives and risk allocation.
Major Topics
Taxable assets acquisitions.
"F" reorganizations.
Direct stock acquisitions versus stock acquisitions with deemed asset sale elections under section 338 or 336(e).
Common partnership acquisition structures, ESOPs, management rollovers.
Use of earnouts and the installment method in M&A transactions.
