When exit planning, it is important to weigh various issues, including tax implications, to achieve an effective management and/or ownership change. Many envision tax-free reorganizations being the most preferable structure to avoid capital gains tax, but the opportunities come at a cost to the seller. This course will provide a well-rounded discussion of the various strategies to consider when advising on exiting a business.
Learning Objectives
- Understand key issues regarding exit planning
- Discuss tax implications of exit planning strategies
- Compare exit planning between entity types (C corporations, S corporations, partnerships, etc.)
