Tax Issues in Corporate Mergers & Acquisitions (Full-Day Course) (Completed)

Date: Friday, December 8, 2017
Instructor: Jennifer Kowal
Begin Time:  7:00am Pacific Time
8:00am Mountain Time
9:00am Central Time
10:00am Eastern Time
CPE Credit:  8 hours for CPAs
8 hours Federal Tax Related for EAs and OTRPs
8 hours Federal Tax Law for CTEC

Many businesses organized as corporations will be involved in a merger, acquisition, or large sale transaction at some point during the business life cycle.

This course covers the federal income tax treatment of taxable stock and asset acquisitions, tax-free reorganizations and acquisitions, and tax-free dispositions and spin-offs, from both the corporate and shareholder perspectives. It also covers the carryover of corporate tax attributes.

This course is excluded from the following subscription programs:
Value Pass, Unlimited Self-Study, Unlimited Webinars, Self-Study & Webinars Package, and Firm Package.

Who Should Attend
Tax practitioners at all levels who advise on the taxation of corporate mergers, acquisitions, and disposition transactions.

Topics Covered

  • Consequences of taxable stock acquisitions
  • Treatment of taxable asset acquisitions, including effects on basis
  • Requirements for various types of tax-free reorganizations under section 368 of the IRC
  • Tax-free split-off's, spin-off's and split ups
  • Corporate tax attributes including NOLs and tax credits

Learning Objectives

  • Explain the tax treatment of taxable stock acquisitions and taxable asset acquisitions and the reason one may be preferred
  • Identify requirements of various types of tax-free reorganizations
  • Describe situations involving tax-free split-offs and spin-offs
  • Familiarity with corporate tax attribute carryover rules


Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (8 hours)

Program Prerequisites
Basic experience with corporate mergers and acquisitions.

Advance Preparation

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