Courses

Surgent's An Introduction to Tax-Free Reorganizations (ITFR)

Registration Closed

Member Price: $0.00 Non-Member Price: $0.00

Date/Time:: Aug 10, 2020, 10:00am–12:00pm
Developer:: SURGENT MCCOY SELF-STUDY CPE, LLC
Level:: Basic

During the life of a business conducted as a corporation, circumstances sometimes arise that cause a corporation to alter the form in which it conducts its business. One approach to altering the form of a business but not incurring tax is to take advantage of the provisions allowing for tax-free reorganizations of corporations. This program discusses the various types of reorganizations and the requirements that must be satisfied if reorganization is to be considered a nontaxable transaction.

Objective

To prepare tax professionals to advise clients regarding the tax rules associated with corporate reorganizations

Highlights

General requirements for a tax-free reorganization
Continuity of interest
Continuity of business enterprise
Acceptable patterns of reorganization—Types A-G
Judicial limitations
Plan of reorganization
Tax consequences of a reorganization to the shareholders, the acquiring corporation and the target
Carryover of tax attributes in a reorganization

Designed For

Tax professionals who advise clients regarding the tax consequences of a corporate reorganization.

Prerequisite

None

Advanced Preparation

None