Tax Considerations and M&A Exit Strategies

This program will provide a comprehensive overview of tax considerations and exit strategies in mergers and acquisitions (M&A). Designed for tax attorneys, CPAs, investment bankers, and M&A advisors, the course will explore advanced tax planning techniques and their application in business transactions.

Led by Dr. Bart A. Basi, Senior Advisor at The Center for Financial, Legal, and Tax Planning, participants will gain insights into key tax provisions such as Section 1202, 338(h)(10) elections, 336(e) elections, Qualified Opportunity Zones, and 1031 exchanges. The program will benefit professionals advising clients on business sales, acquisitions, and investment strategies. Through detailed examination of these tax structures and their implications, attendees will learn how to optimize tax outcomes and maximize value in M&A transactions and investment decisions.

Learning Objectives:

1. Analyze the benefits and limitations of Section 1202 (Qualified Small Business Stock) to advise clients on potential capital gains exclusions in small business investments
2. Evaluate the applicability and advantages of 338(h)(10) and 336(e) elections in stock purchases, comparing their impact on buyers and sellers to structure optimal M&A transactions
3. Assess the tax deferral and exclusion opportunities presented by Qualified Opportunity Zones, guiding clients on eligible investments and potential benefits
4. Apply knowledge of 1031 exchanges to assist clients in deferring capital gains on investment property transactions, including the identification of like-kind properties and handling of boot
5. Develop comprehensive M&A exit strategies that incorporate these tax planning tools to minimize tax liabilities and maximize after-tax proceeds for clients engaged in business sales or acquisitions