Tax Planning for Mergers and Acquisitions Involving S Corporations
S corporations are frequent targets of all different types of strategic buyers. An S corporation is an attractive acquisition target relative to a C corporation because a buyer can achieve an accelerated write-off of its purchase price if certain elections are made in connection with this transfer. As a result, this can give both buyers and sellers an economic incentive to structure the acquisition in a manner that is mutually beneficial.
This presentation will address the particular issues that arise in the context of an acquisition of an S corporation (or its assets). In particular, it will provide an overview of the M&A tax considerations in the S corporation context and will greatly benefit anyone who could be or will be involved in this type of transaction.
Your Benefits of Attending:
- Understand the requirements of an S Corporation and diligence matters that arise in connection therewith
- Gain insight into 338(h)(10) Elections and 336(e) Elections
- Learn about entity level taxes
- Learn how to structure tax-free rollovers involving S Corporation sellers
- Understand common tax representations and warranties
- Alternative Structuring When S Corporation Status is a Concern
Join Jeffrey Rosenfeld as he walks you through the tax planning strategies involved with mergers and acquisitions of S Corporations.
Jeffrey Rosenfeld concentrates his practice in the area of business tax law. He counsels public and private corporations, partnerships, and individuals in a broad array of tax matters including:domestic and international tax mattersstate and local tax planningtax-efficient structuring of domestic and international mergers, acquisitions, divestitures, reorganizations, spin-offs, redemptions, and liquidations formation, operation, and acquisition of Subchapter S Corporations, partnerships, and lim... View Full Profile