Author(s)
Publisher:
AICPA
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NASBA Field of Study
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Format
On demand
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Level
-
CPE Credit
0
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Course acronym
-
Prerequisites
-
Course duration
50 Minutes
Credit Info
Transaction Structures: How to structure a transaction to minimize tax implications
Structuring a business sale transaction can affect the cash flow from a potential sale as well as the taxes that would be paid on a sale. The structure ultimately affects the value a buyer is willing to pay or a seller is willing to accept for a transaction. In this presentation you will learn about how the structure of a transaction could affect the ultimate cash flow a seller receives and impacts the price the parties negotiate.
Topics discussed
Learning objectives
Options for Transaction Structure
Outline various options for structuring transactions (stock, asset, earn-out, etc.)
Impact of contingent liabilities (lawsuits, environmental, etc.)
Earn-outs – Considerations and impact on value
Non-compete and consulting agreements
Personal Goodwil
The value of stock as acquisition consideration and related risk
Employee benefits and management compensation Tax Issues in Purchase and Sale Transactions and Impact on Value
Overview of tax considerations in transactions
Asset allocation: Impact on Tax considerations and cash flow
Choice of entity and impact on taxes and value
Personal Goodwill and benefits in different transaction Structures
Who will it benefit?
Basic knowledge of, or general experience in, forensic accounting, business valuation, or litigation
