CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Tax Consequences of Mergers and Acquisitions

Icon_Self-Study
Self-Study
Icon_Level
Overview
Credits
CPE Credits
2 Credits: Taxes

Course Description

Tax Consequences of Mergers and Acquisitions provides an overview of the merger and acquisition strategies and techniques used to reach tax efficient practical solutions. Join Lynne Glennon as she reviews the nuances of taxable and tax-free acquisitions as well as other ways to transfer assets. She’ll cover important issues to consider, tax and legal issues, and provide valuable insight into the tax consequences of acquiring or transferring assets. Specific topics include allocating the purchase price in accordance with section 1060, section 197 assets, the 338(h)(1) election, section 336(e), and which transaction costs may be deducted. Illustrative examples help to illustrate the complexity of the process as well as the tax consequences of certain actions.

Learning Objectives

Section 1

After completing this section of the course, you will be able to:

  • Identify the relevant considerations and issues when determining the tax treatment of a merger or acquisition.
  • Cite the business, legal, and tax issues which must be considered in a merger or acquisition.

 

 

Section 2

After completing this section of the course, you will be able to:

  • Cite the requirements and impacts of the §338(h)(10) election.
  • Cite the requirements and impacts of the §336(e) election.
  • Identify the requirements for tax-free acquisitions under the Judicial Doctrines.

Course Specifics

Course ID
8162578VID
Revision Date
March 31, 2020
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-01530-20-S
IRS Federal Tax Law Credits: 2
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1427
CTEC Federal Tax Law Credits: 2

Course Instructor

Lynne Glennon Headshot
Lynne Glennon

Lynne is a full-time faculty member for DePaul University’s Master of Science in Taxation program and teaches Transactions in Property, Taxation of Corporations and Shareholders, Partnership Taxation and Accounting for Income Taxes in the traditional classroom setting, as well as online for a national CPA firm. In addition to teaching, Lynne has written a chapter on Accounting for Income Taxes for Wiley’s Accounting Practitioners’ publication, is the faculty advisor for the annual Deloitte FanTaxtic student tax case competition, has participated on panel discussions for the Chicago Tax Club and Tax Executive Institute and has consulted for a Fortune 500 company. …

Lynne Glennon Read More »

Tax Consequences of Mergers and Acquisitions

Expert Instructors
Format
CPE CREDITS
2 Credits: Taxes

$98.00

Icon_Self-Study
Self-Study
Icon_Level
Overview
Credits
CPE Credits
2 Credits: Taxes

Course Description

Tax Consequences of Mergers and Acquisitions provides an overview of the merger and acquisition strategies and techniques used to reach tax efficient practical solutions. Join Lynne Glennon as she reviews the nuances of taxable and tax-free acquisitions as well as other ways to transfer assets. She’ll cover important issues to consider, tax and legal issues, and provide valuable insight into the tax consequences of acquiring or transferring assets. Specific topics include allocating the purchase price in accordance with section 1060, section 197 assets, the 338(h)(1) election, section 336(e), and which transaction costs may be deducted. Illustrative examples help to illustrate the complexity of the process as well as the tax consequences of certain actions.

Learning Objectives

Section 1

After completing this section of the course, you will be able to:

  • Identify the relevant considerations and issues when determining the tax treatment of a merger or acquisition.
  • Cite the business, legal, and tax issues which must be considered in a merger or acquisition.

 

 

Section 2

After completing this section of the course, you will be able to:

  • Cite the requirements and impacts of the §338(h)(10) election.
  • Cite the requirements and impacts of the §336(e) election.
  • Identify the requirements for tax-free acquisitions under the Judicial Doctrines.

Course Specifics

Course ID
8162578VID
Revision Date
March 31, 2020
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-01530-20-S
IRS Federal Tax Law Credits: 2
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1427
CTEC Federal Tax Law Credits: 2

Course Instructor

Lynne Glennon Headshot
Lynne Glennon

Lynne is a full-time faculty member for DePaul University’s Master of Science in Taxation program and teaches Transactions in Property, Taxation of Corporations and Shareholders, Partnership Taxation and Accounting for Income Taxes in the traditional classroom setting, as well as online for a national CPA firm. In addition to teaching, Lynne has written a chapter on Accounting for Income Taxes for Wiley’s Accounting Practitioners’ publication, is the faculty advisor for the annual Deloitte FanTaxtic student tax case competition, has participated on panel discussions for the Chicago Tax Club and Tax Executive Institute and has consulted for a Fortune 500 company. …

Lynne Glennon Read More »

Tax Consequences of Mergers and Acquisitions

Expert Instructors
Format
CPE CREDITS
2 Credits: Taxes

$98.00