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TAX2328 - Mergers and Acquisitions

‐ Jun 8, 2023 10:45am

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.





Concurrent Session Onsite and Online

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