Concurrent Session Onsite and Online
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.
- 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.
NASBA Field of Study
3-4 years in the Profession