Stock vs. Asset Acquisitions of Corporations Webcast [SVAS]
Time: 2:30pm - 4:15pm
Subject:
TaxationCredit Hours:
2.00Price:
Member: $75.00
Non-member: $112.50
Discussion Leader:
Joseph Nicola, CPA
more info
Joe Nicola is a Tax Partner with more than thirty-five years of experience in public accounting. Joe has experience in many diverse areas of taxation, including the taxation of and planning for individuals, family offices, and various forms of business entities, such as corporations, partnerships, and limited liability companies. Joe is particularly experienced in federal and multi-state tax matters that affect numerous industries and niches, including private equity, investments, natural resources, manufacturing, distribution, high technology, securities, and start-up businesses. He has consulted on technically complex matters, such as retirement planning, succession planning in the context of a family office, securities, partnership and corporate reorganizations and liquidations, and international tax matters. While in public practice, Joe also served for many years as an adjunct member of the faculty with Duquesne University's MBA and Master of Science in Taxation/Accountancy programs, as well as with Robert Morris University's Master of Taxation program. His course load included Corporate Taxation, Advanced Corporate Taxation, Reorganizations (Mergers and Acquisitions), Taxes as a Basis of Managerial Decisions, and Taxation of Derivatives. He is also a published author of CPE/CLE texts and industry articles, and a frequent professional speaker. Mr. Nicola received his BS degree in Business Administration from Robert Morris University and his JD degree from the University of Pittsburgh School of Law.
closeWebsite registration for this course closes on August 24, 2021. To register after this date please contact the society at akcpa@ak.net or 907-562-4334.
Full Description
Stock vs. Asset Acquisitions of C Corporations Webcast (SVAS)August 25th, 2021
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 corporations 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.
Major Topics Covered:
-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
Learning Objectives:
-Advise owners of C corporations and those wishing to acquire C corporations of the tax consequences associated with an asset or stock acquisition
Designed For: Tax practitioners advising sellers and buyers of C corporations.
CPE Credits: 2, Taxation
Level of Knowledge: Intermediate
Prerequisite: A basic understanding of the tax rules related to C corporations.
Acronym: SVAS
Discussion Leader: Joseph Nicola, CPA
