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Credits

Sponsored by Lorman Education
Product ID: 406839EAU
 
Credit & Course Provided by:

Asset Sale vs. Stock Sale: Tax Considerations

OnDemand Webinar (97 minutes)

Gain a better understanding of the tax ramifications of structuring the transaction as an asset sale versus a stock sale.

The seller and the buyer in a sale of a business frequently have very different ideas as to how the transaction should be structured. There are very serious consequences to each party that must be considered when deciding how the deal should be structured for your client. This topic will help you identify the issues what you must think about and the consequences of the structure of the transaction upon your client.

Authors

Judith A. Flory, Esq., The Law Offices of Judith A. Flory, PLLC

Agenda

General

• What Is a Stock Sale?

• What Is an Asset Sale?

• What If the Business Is Not Incorporated?

Stock Sale

• Tax Advantages and Disadvantages to Each Party

• Ease of Transfer

• Liability

• Employee Benefit Plans - Including Pensions, 401(k), Health Plans, etc.

• Identifying Assets Which the Seller Wants to Keep and How to Carve Them out

• Structuring Payment

Asset Sale

• Tax Advantages and Disadvantages to Each Party

• Identifying the Assets to Be Transferred to the Buyer

• Identifying the Assets to Be Retained by the Seller

• Identifying and Valuing Goodwill

• Liability

• Structuring Payment

• Transferring Assets

Which Structure Is the Best for Your Client?