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April 27, 2012

M&A for Small Businesses - Seller's Side

The Business Tax Committee 2012 Taxing Matters Series wraps up with the May 9 presentation on M&A for Small Businesses – Seller’s Side, 12:15pm to 1:15pm. David S. Jackson of Carlile Patchen & Murphy is the presenter. The session will focus on taxable sale of stock versus taxable sale of assets (from seller's perspective); taxable merger transactions and structures; allocation rules for taxable asset transactions; closing date conversion of cash to accrual – traps for the unwary; Code Section 453 installment sale treatment; seller's tax treatment of covenants not to compete; and Section 197 deduction for goodwill and intangibles (seller's perspective).

As a part of the Taxing Matters Series, attorney attendees who register are eligible for 1.0 hour of CLE credit, and members of the Business Tax Committee may audit this presentation. Registration fees are: Members $35 prepaid; non-members $50 prepaid; and non-attorneys $25 prepaid. The seminar is CLE Easy Pass eligible, and a limited number of box lunches are available for sale with lunch running from 11:30am to 12:10pm. Register online or call 614/221.4112.