Don Farmer's Stock vs. Asset Sales: Tax Impact for Buyers & Sellers (2 hours - late morning) - Webcast
Overview
This course compares the tax consequences of stock and asset transactions from both buyer and seller perspectives. Participants will analyze basis step-ups, depreciation implications, allocation rules, and elections under §§338 and 336(e). Case studies illustrate negotiation considerations and after-tax outcomes.
Highlights
- Overview of Stock and Asset Transaction Structures
- Buyer and Seller Tax Consequences
- Purchase Price Allocation and Basis Adjustments
- Elections Under IRC §§338 and 336(e)
- Negotiation and Planning Considerations
- Post-Transaction Compliance and Reporting
Designed For
CPAs and tax professionals
Objectives
- Compare tax consequences of stock versus asset sales
- Analyzing purchase price allocation and basis step-up effects
- Evaluate §§338 and 336(e) elections
- Identify buyer and seller planning objectives
- Assess post-transaction compliance requirements
Leader(s):
Leader Bios
Nicholas Preusch, Don Farmer Tax Education
Nick Preusch, CPA, J.D., LL.M., MSA, has a primary focus of performing tax services relating to emerging issues and complex tax transactions. He works closely with businesses and individuals to find tax efficiencies through ever-changing tax legislation.
Nick started his career with the Internal Revenue Service (IRS) as a revenue agent, and then as an attorney at the IRS National Office in Washington, D.C., where he was the lead attorney for several significant tax ethics cases.
Nick co-authored Tax Preparer Penalties and Circular 230 Enforcement, a textbook published by Thomson Reuters. He has also been published in the AICPA's Tax Advisor and Journal of Accountancy along with CCH's Journal of Tax Practice and Procedure. In 2017, he was named one of the VSPCA's Top 5 Under 35. In 2018, he was named to CPA Practice Advisor's Top 40 Under 40. In 2018, he was part of the AICPA's New Face of Tax ad campaign. Nick has been a member of the AICPA's Tax Practice Responsibilities Committee, Tax Executive Committee and Professional Ethics Executive Committee.
(4/15/26)
Non-Member Price $109.00
Member Price $89.00