Corporate Transactional Tax III – Corporate Liquidations, Section 338 and Acquisitions, Spinoffs and other Divisions

This course is the third 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, spinoffs and other corporate divisions, reorganizations and tax attributes.

This course focuses deeply on corporate liquidations (including liquidations of subsidiaries), Section 338 and other acquisitions, and corporate divisions (including spinoffs, splitoffs and splitups). It reviews in detail the tax implications of those transactions 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 tax 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.