Crucial Tax Topics 2021-2022 with Art Werner - Mergers and Acquisitions: Complete Guide to Relevant Issues
Total Credits: 2 including 2 Taxes - Technical
- Average Rating:
- 46
- Categories:
- ACPEN Industry Institute | ACPEN Tax Institute | Tax
- Faculty:
- Arthur Werner
- Course Levels:
- Update
- Duration:
- 2 Hours
- License:
- Product Setting: Expires 90 day(s) after program date.
Tags: Crucial Tax Topics
Description
Arthur Werner will provide financial professionals with the information their teams will need to successfully plan and execute mergers and acquisitions. For major topics covered, see below. This course may be customized or tailored based on the needs of your organization.
Basic Course Information
Major Subjects- Taxable asset acquisitions vs. non-taxable stock/equity acquisitions
- What happens in an asset acquisition
- What happens in a stock or equity acquisition
- 338 and 336 elections
- Basics of 382
- Basics of 280G
- Earnouts and contingent payments
- Assumed liabilities
- Acquired reserves
- Acquired deferred revenue
- Treatment of transaction costs
- Basics of mixed entity transactions, examples such as:
- C-Corp buys an interest in a partnership
- C-Corp buys an S-Corp
- C-Corp buys an interest in an LLC (lots of possibilities here)
- S-Corp buys a partnership
- S-Corp buys a C-Corp
- S-Corp buys an interest in an LLC
- Partnership acquisitions of various entity types
- Very basic overview of tax-free re-organizations
- High level overview of entity formations
- High level overview of entity liquidations or termination
Learning Objectives
- Differentiate issues related to asset acquisitions and stock acquisitions
- Explain various elections (such as IRC Sections 336 and 338)
- Describe mixed entity transactions
Course Materials
| Important CPE Credit Information_READ BEFORE WEBCAST UPDATED (0.47 MB) | Available after Purchase | ||
| Mergers and Acquisitions_handout (1.7 MB) | Available after Purchase | ||
| Mergers and Acquisitions_Q&A (12.3 KB) | Available after Purchase | ||
Faculty
Arthur Werner Related Seminars and Products
Werner-Rocca Seminars, Ltd.
Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals. In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University. Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.
Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.
Dates
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Tue, Nov 12, 2024 - 10:00am to 11:49am CST
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Fri, Dec 06, 2024 - 08:00am to 09:49am CST
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Tue, Dec 10, 2024 - 10:00am to 11:49am CST
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Additional Info
Basic Course Information
PrerequisitesAt least three years’ experience in mergers and acquisitions
Advanced Preparation
None
Designed For
Designed for CPAs with three to five years of experience with mergers and acquisitions
Yellow Book
No
Course Developer
Arthur Werner
Date Added to Catalog
04/19/2021
Original Recording Date
01/25/2022
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a 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 website: www.nasbaregistry.org
Instructional Delivery Method
Group Internet Based
Course Registration Requirements
Online Registration
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
Promo Video
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