Webcast: An Introduction to Tax-Free Reorganizations (XSITFR17)
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During the life of a business conducted as a corporation, circumstances sometimes arise that cause a corporation to alter the form in which it conducts its business. One approach to altering the form of a business but not incurring tax is to take advantage of the provisions allowing for tax-free reorganizations of corporations. This program discusses the various types of reorganizations and the requirements that must be satisfied if reorganization is to be considered a nontaxable transaction.

8/9/2017
When: 08/09/2017
9:00 AM until 11:00 AM
Where: Webcast
SURGENT
ITFR-2017-01-WEBNR-221-01
United States
Presenter: Mike Tucker, Ph.D., LL.M., J.D., CPA


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Acronym XSITFR17
CPE 2 hours
Vendor Surgent
Category
Taxation
Level Basic
Prerequisite None
Adv Prep None
Yellow Book? No
Designed for Tax professionals who advise clients regarding the tax consequences of a corporate reorganization.
Registration
Member $89
CPA Non-Member $114

The Member rate applies to LCPA members, other state society members, and non-CPA staff of LCPA members. To register online, use the ‘Register’ button above. To register by phone, call the LCPA Member Service Center at 800.288.5272 or 504.464.1040, Monday through Friday, 8am to 5pm.

Course Description

During the life of a business conducted as a corporation, circumstances sometimes arise that cause a corporation to alter the form in which it conducts its business. One approach to altering the form of a business but not incurring tax is to take advantage of the provisions allowing for tax-free reorganizations of corporations. This program discusses the various types of reorganizations and the requirements that must be satisfied if reorganization is to be considered a nontaxable transaction.

Objectives

  • To prepare tax professionals to advise clients regarding the tax rules associated with corporate reorganizations

Topics

  • General requirements for a tax-free reorganization
  • Continuity of interest
  • Continuity of business enterprise
  • Acceptable patterns of reorganization—Types A-G
  • Judicial limitations
  • Plan of reorganization
  • Tax consequences of a reorganization to the shareholders, the acquiring corporation and the target
  • Carryover of tax attributes in a reorganization