Crucial Tax Topics 2021-2022 with Art Werner - Mergers and Acquisitions: Complete Guide to Relevant Issues

Arthur Werner will provide financial professionals with the information their teams will need to successfully plan and execute mergers and acquisitions. For major topics covered, see below. This course may be customized or tailored based on the needs of your organization.

Learning Objectives

Differentiate issues related to asset acquisitions and stock acquisitions
Explain various elections (such as IRC Sections 336 and 338)
Describe mixed entity transactions

Major Topics

Taxable asset acquisitions vs. non-taxable stock/equity acquisitions
What happens in an asset acquisition
What happens in a stock or equity acquisition
338 and 336 elections
Basics of 382
Basics of 280G
Earnouts and contingent payments
Assumed liabilities
Acquired reserves
Acquired deferred revenue
Treatment of transaction costs
Basics of mixed entity transactions, examples such as:
- C-Corp buys an interest in a partnership
- C-Corp buys an S-Corp
- C-Corp buys an interest in an LLC (lots of possibilities here)
- S-Corp buys a partnership
- S-Corp buys a C-Corp
- S-Corp buys an interest in an LLC
- Partnership acquisitions of various entity types
Very basic overview of tax-free re-organizations
High level overview of entity formations
High level overview of entity liquidations or termination

CPE Credits Available

2 CPE

2: Taxes

Things to Know About This Course

Course Level

Update

Prerequisites

At least three years' experience in mergers and acquisitions

Advanced Preparation

None

Intended Audience

Designed for CPAs with three to five years of experience with mergers and acquisitions

Provider

ACPEN