Corporate Transactional Tax I – Corporate Organizations, Contributions, Dividends and Non-liquidating Distributions

This course is the first in a series of four courses covering the significant areas of corporate transactional taxation, including corporate organizations, dividends and other non-liquidating distributions, stock redemptions, liquidations, spin-offs and other corporate divisions, reorganizations and tax attributes.

This course focuses deeply on corporate organizations and contributions of property to corporations, and non-liquidating distributions (including dividends). It reviews in detail the tax implications to all affected parties, including shareholders as well as the participating corporations. In addition to discussing the key US tax provisions, regulations and case law, it describes planning considerations and discusses how the relevant rules apply to common fact patterns.

This course is ideal for tax professionals, financial accountants and management accountants that wish to develop or refresh expertise in corporate transactions. CFOs and other finance professionals who have some familiarity with tax and wish to increase their understanding of the area will also find it useful.