TAX2328. Mergers and Acquisitions

In this session, Tony Nitti will walk through common taxable transactions and tax free reorganizations, including Section 338(h)(10) elections and Section 1202 considerations.

Learning Objectives:

• Identify the requirements for a tax free reorganization.
• Understand why F reorganizations have largely replaced Section 338(h)(10) elections as the primary method for acquiring S corporations.
• Recognize the requirements that must be met for corporate stock to meet the definition of qualified small business stock.