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OnDemand Course

Asset Sale vs. Stock Sale: Tax Considerations

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.

Runtime: 96 minutes
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Why Lorman?

Over 34 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 34 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 March 19, 2021.

Call 1-866-352-9540 for further credit information.

  • CPE/NASBA - QAS Self Study 2.6 including Taxes 2.6
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a QAS Self Study sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.6 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 2.6 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: QAS Self Study. Please refer to the information in this advertisement for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
     
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Why Lorman?

Over 34 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.

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 34 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.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 408822
Published 2021
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