Selling an S Corporation

How to Choose the Right Tax Structure

There are multiple tax structures available for the sale of an S corporation.  Beyond the normal choices of a stock sale or an asset sale, the seller and buyer can agree to use a hybrid structure in which a sale of corporate equity is treated, for tax purposes, as a sale of corporate assets, thereby permitting the buyer to claim a stepped-up tax basis in depreciable operating assets.  This seminar will explain Section 338(h)(10) elections and their close cousins, Section 336(e) elections. It will also discuss the "F reorg/LLC conversion" structure that has become popular in recent years.

 

Light lunch provided.

 

Cost:

FREE for ACBA Members

$75 for Non Members

 

Please note: There is an additional $10 fee for day-of and walk-in registrations.

If you have trouble registering, please contact Staci at staci@acbanet.org or call (510) 302-2201.

 

SPEAKER:

Tom Maier, Futterman Dupree Dodd Croley Maier LLP

Tom is a partner in the law firm of Futterman Dupree Dodd Croley Maier LLP.  He practices in the areas of tax and business law. Throughout his career, he has worked extensively with growth companies and investors to structure favorable equity and debt financing transactions and sound employee stock plans. He regularly represents U.S. and foreign companies in the planning and negotiation of international business transactions. Mr. Maier is currently serving as newsletter editor and as an executive committee member of the ACBA’s Business Section.

Event Information
Provider:	Alameda County Bar Association
Location:	Alameda County Bar Association 1000 Broadway, Suite 480 Oakland, CA  94607
Phone:	510-302-2222
Date:	06/15/2017 12:00 PM - 01:00 PM