Deal Structuring: A Case Study on Tax and Legal Issues in Buying and Selling a Business

Production Date: July 28, 2015 Practice Areas: Tax Law and Business, Corporate, & Securities Law Estimated Length: 3665 minutes


$ 59 Tax Law and Business, Corporate, & Securities Law In Stock

Buying and selling a business is never an easy task. Tax issues regarding depreciation recapture, personal goodwill, estate tax issues, gift tax issues and even ordinary income tax issues arise in every deal. Picking the right entity structure, structuring the deal properly and other legal matters also arise. Dr. Basi adopts a case study approach to address these items and more.


Learning Objectives: 

I. Grasp considerations including:

  • Cash to Accrual Accounting 
  • Amended Returns 
  • Personal Goodwill 
  • Equity Structure 
  • Research and Development Credit

II. Gain familiarity with: 

  • S Corporation 2% Rule 
  • Built-In Gains 
  • Small Corporation Exclusion 
  • Limited Liability Companies

III. Understand the applicability of the Patient Protection and Affordable Care Act



Michael L.
Coral Springs, FL

great overview

Patric W.
Santa Barbara, CA

I really like the speakers energy and enthusiam

Andrea R.
East Islip, NY

Dr. Basi is terrific ! Every one of his courses are well presented and easy to understand. I always come away with knowledge that will help me in my practice , knowing where to turn if I need to explore the issue in greater detail. He is, hands down, one of my favorite presenters !

Roger L.
Roseville, CA

Dr. Basi was very informative. Presented tax issues in an understandable fashion.

jeffrey h.
Birmingham, AL

excellent presentation

Dennis H.
West Orange, NJ

Asa always, this particular instructor is interesting and informative.

Lorenzo L.
Colleyville, TX

This was an exceptionally well organized and presented lecture.

James R.
Chicago, IL

Dr. Bart gives his usual great presentation!

Tom G.
Montgomery, TX

Great reminder of how tax consequences can make a deal.

Sarah S.
Paradise Valley, AZ

Very glad I took this course. Excellent.

David W.
Dallas, TX

Excellent course with a highly knowledgable instructor.

Bennie S.
San Antonio, TX

Very good program.

Charles W.
Houston, TX

Very good presentation.,

Betty B.
Virginia beach, va, VA

Excellent course . Very informative

James L H.

A very professional treatment of an extraordinarily complex area of business law. Exceptionally well done.

Andrew S.
New York, NY

Excellent program! Would recommend to any lawyer who regularly deals with sales of businesses.

Francine D. W.
Mill Valley, CA


Ralph N.
Mansfield, TX


Robert N.
Frisco, TX

I learn more from Bart than anyone. Another outstanding CLE.

Cheryl K.
Charlotte, NC


Mark A. J.
Hollywood, FL

Bart is very informative in a short period of time.

Janine F.
Allegany, NY

very good presenter

Don K.
Houston, TX

very pleased

Larry S.

A very knowledgeable and articulate presenter. I enjoyed it.

Laurie B.
Seattle, WA

Very good faculty presenter.

jon s.
Brownsville, TX

Excellent. More Bart Basi!

John C.
Boulder, CO

Extremely useful content for non-tax attorneys. Well worth the time.

Daniel G.
Clearwater, FL

Excellent presentation. Definitely hit the high point without getting lost in details. Example cases were very helpful.

Larned F.
Dana Point, CA


new york, NY


Chris J.
Houston, TX

Always love Dr. Bart and his case studies.

Stephanie G.
Euless, TX

Just wow! That is all.

Catherine A. C.
Smithtown, NY

I enjoyed the presentation of the material based on case studies.

jack b.
Smithtown, NY

great overview...many excellent points...

Rebecca J.
Chicago, IL

Great presenter

Maxwell Z.
Houston, TX

Very good.

Joslyn W.
Carbondale, CO

Excellent...would like a longer program on the same topics!

Chris M.
Cincinnati, OH

Excellent presentation. Mr. Basi is a top notch presenter.

Jeff K.
Oak Brook, IL


John D.
Edina, MN

Excellent program...

Robert K.
Eden Prairie, MN

Best presenter on Lawline that I have experienced

deirdre a c.
north field, IL


Phil S.
Houston, TX

Very good presenter.

Homer R.
Brooklyn, NY

Excellent presentation

Kelvin B.
Chicago, IL

Excellent presentation. The mixture of accounting, taxes, business and law were excellent.

Vera S.
Key Biscayne, FL


Jack S.
Lake Worth, FL

Awesome presenter Always does a great job

Alfred L.
Chicago, IL


Mark U.
Aspen, CO

Could have made this a longer course with more case studies!

Kenneth Lee M.
Virginia Beach, VA

The best yet.

Robert S.
Pittsford, NY

Wish in would have been longer. Information was very helpful.

Benjamin S.
Allen, TX

Excellent presentation. Would love to see more from this speaker.

Andrew F.
Rochester, NY

Bart Basi is an excellent presenter.

Boe B.
Houston, TX

Very good and informative.

Maxwell L.
Brooklyn, NY

One of the best and most important seminars i have ever attended.

Tracy B.
Bell Buckle, TN

practical examples of deal structuring issues and resolution.

Jerod B.
Saginaw, MI

Great speaker, i would take all his cle's

Lawrence L.
Houston, TX

bart is the most interesting speaker you have

Rosemary G.
Oakmont, PA


Houston, TX

Extremely informative. So much so that I'll probably watch a second time so ALL the information sinks in!

Kenneth Wade C.
Houston, TX

outstanding course and speaker

Diane M.
Pound Ridge, NY

Could easily have spent more time on this subject with this speaker. He is very knowledgeable and clear in his presentation.

David D.
San Diego, CA

Mr. Basi is the best! Love his lectures.

Jeff E.
Roosevelt, NJ

Very lively. Good real world examples.

Neil G. W.
Chicago, IL

As always, this presenter is a veritable fount of useful information.

christine b.
new haven, CT

would have liked more time and more info on this topic - very interesting and the speaker's experience very helpful

Mark V.
Tubac, AZ

Basi is the best!!

Karen T.
Crystal Lake, IL

Awesome course. Want even more case studies!!

Sol I.
New York, NY

Excellent course and excellent presenter/instructor!

Susan L. W.
Dunkirk, NY

Quite thorough when dealing with issues so

Robert S.
Anaheim, LB

A must for amy person involved in M&A's

Angela M.
Cook, WA

This was an excellent program. I am recommending to non-lawyer professionals as well.

Tue P.
Danville, CA

Excellent presentation