This program explores the many tax planning opportunities in the sale of a business – both from the buyer’s and seller’s perspective.  Our discussion covers basic concepts such as balancing the seller’s need to maximize capital gain income over ordinary income against the buyer’s need to maximize deductions such as amortization and depreciation to help finance the transaction and more complex topics such as the appropriate use of – and the types of – tax free reorganizations.

Learning Objectives

  • Understand the seller's tax and non-tax objectives in the sale of a business interest including transaction simplicity and valuable tax characterization of income.
  • Understand the buyer's tax and non-tax objectives in the purchase of a business including tax benefits and risk minimization.
  • Explore the various types of tax free negotiations and their ability to satisfy the objectives of both parties of a transaction.

Education Information

IRS Program Number: NMVBP-T-00182-21-S

Length: 100 minutes plus optional question-and-answer session (no CE)

Prerequisite: None

Advanced Preparation: None

Program Level: Basic

Delivery Method: Self-Study

Field of Study: Federal Tax (IRS);

Credit hours: 2 IRS CE

Instructor: Martin S. Finn, JD, LL.M., CPA/PFS, AEP Click here to learn more about the instructor.

All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. Click here for more information regarding our education policies.

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