My Profile   |   Contact Us   |   Your Cart   |   Sign In
Teleconference: Understanding the Purchase and Sale of Businesses (CPN11K14)
Tell a Friend About This EventTell a Friend
 

There’s a lot at stake when buying or selling a business: representations, covenants and indemnities regarding taxes; taxable vs non-taxable acquisition forms; capital gains vs ordinary income; amortization of intangibles; penalty taxes for excess “parachute” payments and possible exceptions; non-qualified deferred compensation programs and penalties for non-compliance; possible limitations on target company losses; triggering built-in gains into income. Our panel will make

11/19/2014
When: 11/19/2014
9:00 AM until 5:00 PM
Where: LCPA Training Center
2400 Veterans Memorial Blvd
Ste 500
Kenner, Louisiana  70062
Presenter: Panel


Online registration is closed.
« Go to Upcoming Event List  

There’s a lot to consider when buying or selling a business: representations, covenants and indemnities regarding taxes; taxable versus non-taxable acquisition forms; capital gains versus ordinary income; amortization of intangibles; penalty taxes for excess "parachute” payments and possible exceptions; non-qualified deferred compensation programs and penalty taxes for non-compliance; possible limitations on target company losses; triggering built-in gains into income. And, there are significant dollars at stake in what may be one of the biggest transactions your client will ever undertake. Let our panel of experts make sense of it all!

 

Designed for: Public practitioners

 

Major topics will include:

  • Importance of GAAP Financial Statements to Representations and Warranties
  • Purchase Price Allocation
  • 1060 Price Allocation Priority
  • Allocation within Asset Classes
  • 197 intangible amortization and anti-churning rules
  • 754 election for partnerships and LLCs
  • The current state of personal goodwill
  • Martin Ice Cream and its progeny
  • To 338 or Not and 382 NUBIG considerations
  • Exceptions
  • 368/351 Primer
  • Treatment of various types of transaction expenses
  • 409A (Deferred Compensation) Primer
  • 280G/4999 (Golden Parachute) Primer
  • The rules re: Options – NQSOs/ISOs/Restricted Stock
Confirmed Panelists:

C. Clinton Davis, Jr., CPA, JD, Krage & Janvey, LLP, Dallas, TX

 

Vendor: ACPEN

Field of Study: Taxation

Level: Update

CPE Credits: 8

 

Note: This course is a live telecast where participants will view the broadcast from a central location. It is also available as a webcast.

 

Registration Fees:

 

Members

CPA Non-Members

Early Bird (through 11/4)

$215

$315

Standard (after 11/4)

$265

$365

 


 

Community Search
Sign In


Forgot your password?

Not a member? Join now!

News & Tax Alerts
CPE/Events

Society of Louisiana
Certified Public Accountants

2400 Veterans Memorial Blvd., Suite 500
Kenner, LA 70062-4739

504.464.1040
800.288.5272 Map/Directions


Advertise/Exhibit

Classifieds

CPA Locator

Press Room

Staff Directory

Facility Rental

Privacy & Terms

About LCPA