Gain a better understanding of the tax ramifications of structuring the transaction as an asset sale versus a stock sale.
The seller and the buyer in a sale of a business frequently have very different ideas as to how the transaction should be structured. There are very serious consequences to each party that must be considered when deciding how the deal should be structured for your client. This topic will help you identify the issues, what you must think about, and the consequences of the structure of the transaction upon your client.
Learning Objectives
- You will be able to differentiate between the buyer and seller preferences in a stock vs asset sale.
- You will be able to identify advantages and disadvantages of a Stock sale.
- You will be able to identify advantages and disadvantages of an Asset sale.
- You will be able to recognize tax consequences of a stock sale and an asset sale.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
General
- What Is a Stock Sale?
- What Is an Asset Sale?
- What If the Business Is Not Incorporated?
Stock Sale
- Tax Advantages and Disadvantages to Each Party
- Ease of Transfer
- Liability
- Employee Benefit Plans - Including Pensions, 401(k), Health Plans, etc.
- Identifying Assets Which the Seller Wants to Keep and How to Carve Them out
- Structuring Payment
Asset Sale
- Tax Advantages and Disadvantages to Each Party
- Identifying the Assets to Be Transferred to the Buyer
- Identifying the Assets to Be Retained by the Seller
- Identifying and Valuing Goodwill
- Liability
- Structuring Payment
- Transferring Assets
Which Structure Is the Best for Your Client?
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on February 24, 2021.
Call 1-866-352-9540 for further credit information.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Judith A. Flory, Esq.
The Law Offices of Judith A. Flory, PLLC
- Attorney with The Law Offices of Judith A. Flory, PLLC
- Practices in the areas of estate planning, estate administration, taxation, business and corporate law, qualified retirement plans, employee benefit planning, and buying and selling businesses
- Frequently lectures on estate planning, estate taxation, closely held businesses and complex issues concerning the establishment of retirement plans and tax issues related thereto
- J.D. degree, cum laude, Albany Law School; B.A. degree in political science, cum laude, Siena College
- Can be contacted at 518-449-1421 or [email protected]
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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