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The Life of a Business Entity: Formation, Existence, Restructuring and Termination

Author/Moderator: William Harden, CPA ChFC, Ph.D.
Publisher: AICPA
Availability: Backordered
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Description

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The course content is designed and presented to assist you in assessing the implications and comparing the options available for a business entity at both the inception of the business and throughout its life. While it is impossible to know in advance all of the possible outcomes that could impact a business, it is important to consider tax issues related to formation, operation, distribution(s), and business terminations or sales when the entity is formed.

Topics Discussed:

  • C Corporations, S Corporations, General Partnerships, Limited Partnerships, Limited Liability Partnerships, LLCs, Series LLCs, Sole Proprietorships
  • Creditor Protection
  • Reasonable Owner Salary
  • Flow-Through Treatment of Income or Loss
  • Split-ups, Split-offs, Spin-offs
  • Transfers to and from an Entity
  • Tax Rate Considerations
  • Mergers and Acquisitions
  • Changing Form of Entity

Learning Objectives:
This course will arm you with clarity about alternatives regarding choice of entity, and enable you to have more focused discussions and to offer recommendations to clients who own a business or are planning to do so.

Prerequisite:  Pass-Through Entities Income Tax Boot Camp, S Corporation Fundamentals, and 2013 Corporate Income Tax Boot Camp or 3+ years of tax services experience (PFIT)

Advanced Preparation:  None

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Videocourse Details

NASBA Field of Study: Taxes
Level: Intermediate
Recommended CPE Credit: 10
The Life of a Business Entity: Formation, Existence, Restructuring and Termination
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Product# 753384
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