Tax Issues in Corporate Mergers & Acquisitions (Half-Day Webinar) (Completed)

Date: Tuesday, September 26, 2023
Instructor: Jennifer Kowal
Begin Time:  9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time
CPE Credit:  4 hours for CPAs
4 hours Federal Tax Related for EAs and OTRPs
4 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.

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

  • Recognize and 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
  • Identify corporate tax attribute carryover rules


Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (4 hours)

Program Prerequisites
Basic experience with corporate mergers and acquisitions.

Advance Preparation

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