Alpha to Omega – Tax Issues Throughout the Life Cycle of a Business


Tuesday, October 20, 2020 · 2:00 – 3:40 PM ET

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Continuing Education

CPE Program Knowledge Level: Federal Tax Law
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-141
IRS/RPO Approved Program
#7ZBUJ-T-00083-20-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-T-00083-20-S (QAS Self Study) Archive
Federal Tax Law (2 Hours)

Program Content

This online learning program, presented as a live webcast, will be also archived for QAS Self Study. The program will be available for viewing for 12 months after the live webcast. A panel of IRS and industry experts will present the content during a live, interactive discussion, where participant questions can be submitted. Questions will be answered live on the program or posted on the Resources page.

The program, through a lively round-table discussion and real time interaction with the audience, looks at the major tax issues that may arise over the life cycle of a business. The program will focus especially on tax issues at the beginning and end of a business's life. Panelists will examine issues relating to the purchase and sale of assets, and the purchase and sale of incorporated businesses and partnerships. The panel also will explore the tax treatment of intangible goodwill or going concern value.

By the end of the program, participants will have a practical understanding, through accurate, current, and effectively designed communications, of the major tax issues that arise over the life cycle of a business, from the very beginning to its eventual sale or liquidation.

Program Learning Objectives

  1. Identify the chief tax issues those starting a new business face.
  2. Identify the chief tax issues that arise on the purchase of a going business in whatever form it is currently conducted.
  3. Identify the principal tax issues for a going business in reporting, calculating, and paying taxes.
  4. Identify the major tax issues that arise on the sale or other disposition of a business.

Program Outline

  • STARTING A BUSINESS
    • Choosing Form
    • Tax Treatment of Incorporation
    • Tax Treatment of Partnership Formation

  • PURCHASE OF GOING BUSINESS
    • Asset Acquisition
    • Purchase of Stock
    • Purchase of Partnership Interests

  • OPERATING THE BUSINESS
    • Reporting Income and Deductions
    • Return Filing Requirements
    • Tax Payments
    • Estimated Taxes

  • SALE OF GOING BUSINESS
    • Goodwill
    • Sale of Assets
    • Sale of Stock
    • Sale of Partnership Interest
    • Tax-Free Mergers and Reorganizations
    • Liquidation

Panelists

Moderator

Alan Pinck, EA
A. Pinck & Associates

Alan Pinck is an Enrolled Agent with over 25 years of tax preparation experience in the San Francisco Bay Area. He has built a practice specializing in individual, small business tax preparation and audit representation. He is currently a speaker at the NTPI events, CSEA Super Seminar as well as a variety of other presentations for tax groups and small business associations. Having represented thousands of tax returns in audit, Alan has obtained tremendous insight of the audit process as well as knowledge on a wide variety of tax issues.

IRS Panelists

Coming Soon !

Industry Panelists

Coming Soon !

 

 

Content Consultant

David F. Windish, J.D., LL.M
Content Consultant

David F. Windish, J.D., LL.M. in taxation, is a tax attorney and consultant. He has served as an instructor of tax-advantaged investments at the New York Institute of Finance; an Instructor of business law at the U.S. Merchant Marine Academy, Kings Point, N.Y.; and an adjunct professor at George Mason University, Fairfax, Va. He has also served as executive editor for Tax Analysts; managing editor for Business Strategies, published by CCH; and senior editor for the Institute for Business Planning.

Mr. Windish is the author of Practical Guide to Real Estate Taxation, published by CCH and currently going into its sixth edition. Earlier works include Tax Advantaged Investments and Investor's Guide to Limited Partnerships, both published by the New York Institute of Finance. Through the Center for Video Education, he authored continuing education courses dealing with real estate and closely held corporations. Those courses included readings, case studies, and videotape segments.

Mr. Windish is a graduate of Rutgers University Law School and the New York University School of Law, Graduate Division. He has been heard as a guest speaker at professional meetings and seminars and on popular radio programs.

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