Planning for Business Exits from C Corporations: Intra-Family Business Transactions and Other Developments

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Georgia CLE
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Courses purchased through UnitedCLE.com are provided and fully accredited by The National Academy of Continuing Legal Education, a provider of CLE courses in Georgia approved by the Georgia Commission on Continuing Lawyer Competency, sponsor #3730. To view our full accreditation details please .

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All Courses Available iOS/Android Web

About This Course

The Code Sec. 1202 exclusion for the gain on the sale of stock has gained increased attention from the Lower C corporation income tax rates. This CLE course will explain how this exclusion works, how it impacts a C corporation’s business structure, how it can be applied when a business changes from another entity to a C corporation and how it might compare to exit strategies of other businesses. The course will also explain how to shift to a partnership status from a corporate one after the tax benefits from being a C corporation have expired. Specific examples, such as Dynamo Holdings Ltd. V. Commissioner, T.C Memo 2018-61, which addresses sales and loans between businesses held by related parties will be discussed as well as how it creates a limit on the application of a taxpayer-friendly case on business transfers but simultaneously may bolster the cases of those with a relaxed loan documentation.

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