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Surgent's Stock vs. Asset Acquisitions of C Corporations (SVAS)

 Mon, 12/03/2018 from 1:00 pm to 3:00 pm
19 / 2-61162
Registration Status: CLOSED -- Please contact the VSCPA at [email protected] or (800) 733-8272 for availability.
$89.00 Regular Registration
Designed For:

To prepare tax practitioners to advise owners of C corporations and those wishing to buy C corporations of the tax consequences associated with an asset or stock sale



A business conducted as a C corporation can be purchased in one of two ways, an asset sale or a stock sale. In an asset purchase, the buyer purchases the business by purchasing the assets which make up the C corporation's ongoing business. In a stock purchase, the buyer purchases the stock of the C corporation that owns all of the business assets. The seller and the buyer are usually at odds over how to structure the acquisition. The decision as to which method is best can be a difficult one because what is good for one party is generally bad for the other. The seller wants a stock sale because there will be one level of taxation of the gain on the sale at long term capital gains rate(s) and the liabilities will pass to the buyer. The purchaser wants an asset sale because the assets will be stepped-up to fair market value and the seller will retain the corporate liabilities. Tax practitioners advising their business clients should be fully conversant with the tax rules that apply to stock and asset sales. Discussing and explaining those rules is the focus of this course.

Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Intermediate

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.