THE 2025 SEASON PASS INCLUDES THIS COURSE.
Do NOT purchase this course separately if you buy a 2025 PASS.
The tax law allows for tax-free corporate reorganizations in certain circumstances. One common type of reorganization is an F reorganization. This course will review what qualifies as an F reorganization, the tax outcomes of an F reorganization, and how F reorganizations can be used in a merger and acquisition transaction.
Learning Objectives:
Identify how a transaction can be structured as an F reorganization.
State the benefits and drawbacks of an F reorganization.
Compare and contrast the consequences of a business asset sale versus a business stock sale.
Describe the consequences of the §338(h)(10) and §336(e) elections in a merger and acquisition transaction.
Education Information:
IRS Program Number: NMVBP-T-00300-25-O
Credit Hours: 2 CPE (NASBA); 2 CE (IRS)
Prerequisite: Knowledge of corporation taxation principles
Advanced Preparation: None
Program Level: Advanced
Delivery Method: Group Internet Based (NASBA); Online Webinar (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
Instructor: Ryan Reichert, EA, CFP® Click here to learn more about this instructor.
Refund Policy: Refunds processed prior to noon ET the day before the live event are subject to a $25 processing fee. No refunds will be given for live webinars after noon ET the day before the event, but if you are unable to attend the live webinar for any reason you will be given access to the on demand webinar on the same topic. Click here for more information about our education, refund, and complaint policies.
