Crucial Tax Topics 2021-2022 with Art Werner - Mergers and Acquisitions: Complete Guide to Relevant Issues

Overview

Arthur Werner will provide financial professionals with the information their teams will need to successfully plan and execute mergers and acquisitions. For major topics covered, see below. This course may be customized or tailored based on the needs of your organization.

Objectives

Differentiate issues related to asset acquisitions and stock acquisitions
Explain various elections (such as IRC Sections 336 and 338)
Describe mixed entity transactions

Highlights

Taxable asset acquisitions vs. non-taxable stock/equity acquisitions
What happens in an asset acquisition
What happens in a stock or equity acquisition
338 and 336 elections
Basics of 382
Basics of 280G
Earnouts and contingent payments
Assumed liabilities
Acquired reserves
Acquired deferred revenue
Treatment of transaction costs
Basics of mixed entity transactions, examples such as:
- C-Corp buys an interest in a partnership
- C-Corp buys an S-Corp
- C-Corp buys an interest in an LLC (lots of possibilities here)
- S-Corp buys a partnership
- S-Corp buys a C-Corp
- S-Corp buys an interest in an LLC
- Partnership acquisitions of various entity types
Very basic overview of tax-free re-organizations
High level overview of entity formations
High level overview of entity liquidations or termination

Designed For

Designed for CPAs with three to five years of experience with mergers and acquisitions

Prerequisites

At least three years’ experience in mergers and acquisitions

Preparation

None

Notice

Your webinar can be accessed via https://ctcpas.acpen.com/Account/login https://ctcpas.acpen.com/. If you do not have an ACPEN account, please sign up for an account using the email address you have on file with CTCPA.

Fees

Credits

Level

Code

Vendor

Fields of Study

Leader(s):

Arthur Werner, President, Werner-Rocca Seminars, Ltd.

Leader Bios

Arthur Werner, President, Werner-Rocca Seminars, Ltd.

Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner’s lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.

In addition, Mr. Werner is a former adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.

Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.

Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners and has presented more than 3000 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.

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