June 7, 2023


Live Webcast


4 Total CPE Credits

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Succession Planning for the Small: Finding the Exit Ramp (in collaboration with the FICPA)

Learning Objectives

<liUnderstand the process of selling a business from finding a buyer to completing the sale</font</li
<liUnderstand how business brokers operate and the fees that they charge</font</li
<liDiscuss the difference between selling the business and leaving the business: the transition period</font</li
<liProtect the seller’s interest in a seller-financed sale</font</li
<liUnderstand how estate planning and family succession of a business interact</font</li
<liUnderstand the use of discounts in transfers of ownership interests to family members</font</li
<liDiscuss when to turn over operations while maintaining control of a family business: drawing distributions from the business for retirement and receiving a step-up in basis at death</font</li
<liUnderstand various structuring options for family business succession</font</li
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Major Topics

<liHow to find unrelated buyers of a business</font</li
<liMaintaining control of the business succession process</font</li
<liTurning over the reins to family members: when to give up control</font</li
<liFinding the right team to sell a business</font</li
<liOptions for selling a business to an unrelated party</font</li
<liOptions for selling a business to family members</font</li
<liOptions for selling a business to employees</font</li
<liOvercoming the emotional attachment to a business</font</li
<liSelling to family members for a life annuity</font</li
<liUsing family partnerships and trusts to transfer a business</font</li
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CPE Credits Available

4
Total CPE
4
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Tax
  • Taxation

Prerequisites

A basic understanding of business entity types and taxation of sales of businesses

Intended Audience

Practitioners with small business clients that will eventually sell that business to third parties or family members that need advice regarding exiting the business

Provider

Maryland Association of CPAs

Register For This Event

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  • MACPA Non-Member

    $ 229 229
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