October 31, 2025


Webinar


2 CPE

Mergers and Acquisitions: Complete Guide to Relevant Issues

October 31, 2025
Webinar
2 CPE

Mergers and Acquisitions: Complete Guide to Relevant Issues

  • View Bio

    Instructor

    Art
    Werner

    View Bio

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

Professional Area of Focus

  • Taxes

Advanced Preparation

None

Intended Audience

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

Provider

ACPEN

Register For This Event

  • ASCPA Member

    $ 79 79
    Join

    Price includes $0.00 early registration discount(s) - expires 10/21

    Price includes $0.00 early registration discount(s) - expires 10/21

  • ASCPA Non-Member

    $ 109 109

    Price includes $0.00 early registration discount(s) - expires 10/21

    Price includes $0.00 early registration discount(s) - expires 10/21

    Your Price

Please login to register.