Author(s)
Publisher:
AICPA
Author(s)
Publisher:
AICPA
NASBA Field of Study
Format
On demand
Level
Intermediate
CPE Credit
2
Course acronym
Prerequisites
None
Course duration
2 Hours
a. Assets sales common in middle market
b. Entity structure
c. Asset allocation IRC 1060
d. Common steps in an asset transaction (best practices)
e. Case Illustration
f. Allocation arbitrage
g. Terms considered
h. Other
• Identify key advantages of asset sale to the seller
• Identify key disadvantages of asset sale to the seller
• Identify attributes that tilt the transaction to an asset sale (away from a stock sale)
• Know impact of entity organization: C corporation and pass through entities