Surgent's Stock vs. Asset Acquisitions of C Corporations

Overview

A business conducted as a C corporation can be purchased through an asset acquisition or a stock acquisition. In an asset acquisition, the buyer purchases the business by purchasing the assets that make up the C corporation’s ongoing business. In a stock acquisition, the buyer purchases the stock of the C corporation that owns all or a majority of the business assets. The seller and the buyer are usually at odds over how to structure the acquisition. Tax practitioners advising their business clients should be fully conversant in the tax rules that apply to stock and asset acquisitions. Discussing and explaining those rules is the focus of this course.

Highlights

• Advantages and disadvantages to buyer and seller of an asset acquisition and a stock acquisition
• Tax treatment of consulting agreements and covenants not to compete
• Sale of personal goodwill associated with an asset acquisition
• Tax consequences associated with a stock acquisition and an asset acquisition
• Acquisitive reorganizations
• Non-tax issues that must be considered when a corporation is acquired

Prerequisites

A basic understanding of the tax rules related to C corporations

Designed For

Tax practitioners advising sellers and buyers of C corporations

Objectives

• Advise owners of C corporations and those wishing to acquire C corporations of the tax consequences associated with an asset or stock acquisition

Preparation

None

Notice

This on-demand webcast can be taken at any time of your choosing and is valid for one year from the date of purchase. No live instructor is present, and an exam is required to earn credit. You must score 70% or higher to earn the certificate.

How do I access my Self-Study Package?

Visit https://www.surgentcpe.com/login and enter your username (your LCPA email address) and password. If you do not remember your password, press the "Forgot?" button to receive a password reset email. Once logged in, the page will refresh to display your account menu on the left side.