MAC 8228 :
Tax Issues Mergers&Acq Trans

This course provides a broad overview of the tax consequences of buying and selling a business in corporate solution, whether an S or C corporation, and the impact to the buyers and sellers of an asset or a stock sale. Students will address multiple areas of concern of the buyer and seller such as the impact of Section 197 on purchased intangibles, whether a stock or asset sale is preferable, treating a stock acquisition like an asset acquisition for both federal and state tax purposes (Section 338 elections), and the impact of change of control on tax attributes such as NOLs.

Overview

Credits

Credits 1.5

Last Offered

Summer 2023