Teleconference: Understanding the Purchase and Sale of Businesses (CPN11S14)
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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 sense of it all!

11/19/2014
When: 11/19/2014
9:00 AM until 5:00 PM
Where: LSU-Shreveport
Bronson Hall Room 361
One University Place
Shreveport, Louisiana  71115
Presenter: Panel


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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