Don Farmer's Stock vs. Asset Sales: Tax Impact for Buyers & Sellers

Overview

This course compares the tax consequences of stock and asset transactions from both buyer and seller perspectives. Participants will analyze basis step-ups, depreciation implications, allocation rules, and elections under §§338 and 336(e). Case studies illustrate negotiation considerations and after-tax outcomes.

Highlights

• Overview of Stock and Asset Transaction Structures • Buyer and Seller Tax Consequences • Purchase Price Allocation and Basis Adjustments • Elections Under IRC §§338 and 336(e) • Negotiation and Planning Considerations • Post-Transaction Compliance and Reporting

Designed For

Tax Professionals

Objectives

1. Compare tax consequences of stock versus asset sales 2. Analyzing purchase price allocation and basis step-up effects 3. Evaluate §§338 and 336(e) elections 4. Identify buyer and seller planning objectives 5. Assess post-transaction compliance requirements