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DTSTAMP:20260925T190217Z
DTSTART:20261104T143000Z
DTEND:20261104T223000Z
SUMMARY: Business Dissolution & Ownership Changes
DESCRIPTION: This advanced course examines the federal tax consequences of business dissolutions\, ownership changes\, and related restructuring transactions involving partnerships\, S corporations\, and closely held businesses. Using a cradle-to-grave framework\, the program addresses planning\, execution\, valuation\, reporting\, and post-transaction compliance issues arising in sales\, redemptions\, liquidations\, divorces\, deaths\, and internal restructurings. Participants will analyze inside and outside basis\, debt basis\, Section 754 adjustments\, Section 302 redemption tests\, Section 1041 transfers\, F reorganizations\, Section 751 hot assets\, and the treatment of goodwill and other Section 197 intangibles. 
The course also incorporates practical guidance on NIIT\, potential Section 1202 considerations\, final-year return procedures\, and selected state tax issues that commonly affect business exits and ownership transitions.


This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
CLASS:PUBLIC
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