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The course book and DVDs of this 3.5-hour May 20, 2010 program by Steven
G. Siegel, a nationally-recognized tax and estate planning adviser, and also
author of
The Siegel Post, which is located at
www.NLFforms.com give a
comprehensive explanation of the many tax and non-tax issues which attorneys
must consider when advising a client who is disposing of a business either by
selling to a third party or gifting to family members.
Major topics include:
ü Gifting To Family Members .
• succession plan, business value, gift taxes
• liquidity issues if owner dies while owning business
• including IRC Sections 303 and 6166
ü Buy-Sell Agreements
• objectives, types, taxes, suggested terms
ü Selling To Third Parties
• tax and non-tax issues
• types of transactions
ü Tax Considerations In Selling
• parties' preferences
• taxable asset sale
• taxable stock sale
• nontaxable asset sale
• purchase price allocations
• role of liquidations
• tax attributes
ü Purchase Agreements, Warranties And
Opinion Letters
ü Post-Closing Issues
FORMS: Fully editable Asset Purchase Agreement Of A Retail Business - $39, SCIN Transaction - Acquisition Agreement - $19 and SCIN Transaction - Self-Canceling Installment Note - $19 prepared by Mr. Siegel are available on www.NLFforms.com.
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