Focuses on corporate formations, reorganization, acquisitions and liquidations.
Learning Objectives
Recall the tax free nature relating to the formation of a corporate entity.;Recognize the different tax-free reorganizations permitted under US tax law and the requirements of each.;Identify the tax consequences in an exit event such as a liquidation, related party sale, and third-party sale (with availability of certain elections).
Major Topics
Formations;Reorganizations;Acquisitions;Liquidations;Related party sales;Third-party sales
